Appeal Limitation Period Under Section 107 Runs From Date of Reasoned Rectification Order Under Section 161 Issue Whether the statutory period of limitation for filing an appeal under Section 107 of the CGST/GGST Act should be computed from the date of the original refund rejection order or from the date of the subsequent reasoned rectification… Read More »
Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Anticipatory Bail Granted in Fake ITC Evasion Case Due to Cooperation, Valid Registration, and Lack of Proof of Collusion Issue Whether anticipatory bail should be granted under Section 69 read with Section 132 of the CGST… Read More »
Refund Cannot Be Withheld Without Express Order and Hearing Under Section 54(11) Issue Whether the revenue authorities can withhold a GST cash ledger refund by issuing a deficiency memo under Rule 90(3) without initiating formal proceedings and passing a reasoned order under Section 54(11). Facts Assessee Profile: The petitioner is a works contractor registered under… Read More »
Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Issue Whether telecommunication towers qualify as “immovable property” under Section 17(5)(d) of the CGST/DGST Act, 2017, thereby barring taxpayers from claiming Input Tax Credit (ITC) on them.… Read More »
GSTR-2A Mismatch Demand Quashed for Denying Hearing and Mandatory Invoice-Wise Verification Protocol Issue Whether denial of Input Tax Credit (ITC) based on GSTR-3B and GSTR-2A mismatch is sustainable without mandatory invoice-wise verification under Circular No. 183/15/2022-GST. Whether an Order-in-Original passed without granting a personal hearing (marked ‘NA’ in SCN) violates Section 75(4) and vitiates the… Read More »
ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »
INCOME TAX CASE LAW DIGEST 05.09.2026 INCOME TAX CASE LAW DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 11 Society for Human Transformation and Research v. Income-tax Officer Invocation of Section 40A(2)(a) and denial of Sections 11/12 exemption was unsustainable where loans were given to specified persons at lower interest from… Read More »
Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Issue Whether a Special Leave Petition (SLP) should be granted against a High Court order that dismissed… Read More »
Partner challenging quashed interest waiver rejection is an appellant eligible under Vivad se Vishwas 2024. Issue Whether an assessee whose interest waiver application under Section 220(2A) was rejected, and who challenged such rejection via a writ petition pending on the specified date (22.07.2024), qualifies as an “appellant” eligible to settle disputed interest under the Direct… Read More »
Where Same Assessing Officer Handles Searched Person and Third Party, Section 153C Assessment Time Limit Expires on September 30, 2021 Issue Whether Section 153C assessment proceedings for AYs 2014-15 to 2019-20 were time-barred and liable to be quashed when the Assessing Officer of the searched person and the third-party assessee was the same, and the… Read More »