GST Amnesty Application Time Limit Mandatory, Ex Parte Order Remanded for Fresh Reconsideration Issue Whether the time limit prescribed under Rule 164 for filing an application seeking waiver of interest and penalty under Section 128A is mandatory or directory, and whether an ex parte tax demand order can be set aside to grant an assessee… Read More »
Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent Issue Whether a Show Cause Notice issued under Section 74/104 to continue a previously quashed notice is valid when the underlying legal controversy stands already settled by a coordinate Division Bench decision. Facts The petitioner-assessee sought the quashing of a Show Cause Notice… Read More »
Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »
Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »
Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Issue Whether an assessee supplying packaged tea at 5% is entitled to an Input Tax Credit (ITC) refund under the inverted duty structure on account of higher tax rates (12%/18%) paid… Read More »
Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »
GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions Issue Whether a cancelled GST registration can be set aside and restored upon the assessee fulfilling statutory conditions and compliance requirements. Facts The petitioner was a registered person under… Read More »
Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »
INCOME TAX CASE LAWS 09.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(15) Commissioner of Income-tax (Exemptions) v. Gujarat Housing Board Where Gujarat Housing Board claimed exemption under sections 11 and 12, proviso to section 2(15) read with section 13(8) was not applicable and assessee was entitled to benefit of sections 11… Read More »
Attached Immovable Property Sale Barred By Limitation As Pre-2019 Three-Year Rule 68B Time Limit Applied Issue Whether the sale of the petitioner’s attached immovable property was barred by limitation under Rule 68B of the Second Schedule to the Income-tax Act, 1961, when the original three-year limitation period expired before the 2019 amendment extending the limit… Read More »