Monthly Archives: August 2026

Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices

By | August 29, 2026
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Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »

Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline

By | August 29, 2026
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Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Issue Whether the disallowance of Input Tax Credit (ITC) for the period October 2017 to March 2018 on the ground of time bar is legally… Read More »

Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities

By | August 29, 2026
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Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »

Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope

By | August 29, 2026
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Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope Issue Whether corporate guarantees executed by an infrastructure company for group entities without any consideration during the period 2017-18 to 2022-23 constitute a “supply” liable to GST under Section 7 of the CGST/MGST Act. Whether the statutory validity of… Read More »

INCOME TAX CASE LAW 15.05.2026

By | August 29, 2026
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INCOME TAX CASE LAW 15.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 5 Commissioner of Income-tax v. Sterling Holiday Resorts (India) Ltd. Upfront membership fees with continuing contractual service obligations over time cannot be taxed entirely in the initial year; deferred revenue recognition per AS-9 is justified. Click Here Income-tax Act, 1961… Read More »

Set-off of Income-tax Refunds Against Extinguished Pre-CIRP Dues Post-Resolution Plan Approval Is Legally Unsustainable

By | August 29, 2026
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Set-off of Income-tax Refunds Against Extinguished Pre-CIRP Dues Post-Resolution Plan Approval Is Legally Unsustainable Set-off of Income-tax Refunds Against Extinguished Pre-CIRP Dues Post-Resolution Plan Approval Is Legally Unsustainable Issue Whether the Income-tax Department can adjust valid tax refunds for AYs 2018-19 to 2023-24 under Section 245 against outstanding tax dues that were waived and extinguished… Read More »

Remand Ordered for Verification of TDS Credit Where Assessee Demonstrated Tax Payment by Deductor

By | August 29, 2026
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Remand Ordered for Verification of TDS Credit Where Assessee Demonstrated Tax Payment by Deductor Remand Ordered for Verification of TDS Credit Where Assessee Demonstrated Tax Payment by Deductor Issue Whether denial of TDS credit based solely on Form 26AS mismatch is sustainable when the assessee produces evidence demonstrating full tax deduction and payment by the… Read More »

Individual Share Below ₹50 Lakh Threshold in Joint Property Purchase Does Not Attract TDS Section 194-IA

By | August 29, 2026
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Individual Share Below ₹50 Lakh Threshold in Joint Property Purchase Does Not Attract TDS Section 194-IA Issue Whether an intimation issued under section 200A treating an assessee in default for non-deduction of TDS under section 194-IA is sustainable when the assessee’s individual share in a jointly purchased immovable property is below the threshold limit of… Read More »

Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule

By | August 29, 2026
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Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule Issue Whether statutory and tax demand notices issued by authorities for claims pertaining to periods prior to the approval of an IBC Resolution Plan are legally enforceable against the Successful Resolution Applicant and Corporate Debtor under the “Clean… Read More »

Reassessment Notices Issued On or After 1-4-2021 for AY 2015-16 Beyond TOLA Outer Limit Are Void

By | August 29, 2026
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Reassessment Notices Issued On or After 1-4-2021 for AY 2015-16 Beyond TOLA Outer Limit Are Void Reassessment Notices Issued On or After 1-4-2021 for AY 2015-16 Beyond TOLA Outer Limit Are Void Issue Whether notices issued under section 148 and section 148A of the Income-tax Act, 1961 on or after 1-4-2021 for Assessment Year 2015-16,… Read More »