GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »
GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »
Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination Issue Whether Clauses (c) and (d) of Section 17(5) of the CGST Act/DGST Act, 2017, which restrict Input Tax Credit (ITC) for works contract services and construction of immovable property, are unconstitutional. Whether a proposed structure qualifies as a “plant”… Read More »
Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts Issue Whether purchase tax under Section 7-A of the TNGST Act and Section 12 of the TNVAT Act is leviable on materials (sand, gravel, jelly) purchased from unregistered dealers and used in the execution of works contracts. Whether Section 3-B of the… Read More »
Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Issue Whether an assessee who withdraws a writ petition from the High Court can be granted liberty to file a statutory appeal before the Goods… Read More »
INCOME TAX CASE LAWS 11.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2 Prohibition of Benami Property Transactions Act, 1988 DCIT v. R. Bharathi Click Here Creation of trade payables, conversion into premium, and share buy-backs known to benamidars do not constitute benami transactions under section 2(9)(C); Income-tax contradictions do not alter… Read More »
Surrendered Advances in Seized Diary Lacking Specific Details Do Not Constitute Undisclosed Income Under Section 271AAB Issue Whether an amount surrendered under Section 132(4) based on vague diary notings of advances constitutes “undisclosed income” under the Explanation to Section 271AAB to attract a 10% penalty when no corresponding undisclosed asset, money, or corroborative evidence was… Read More »
Non-Resident’s Omission of Interest Income Attracts 50% Under-Reporting Penalty, Not 200% Misreporting Penalty Non-Resident’s Omission of Interest Income Attracts 50% Under-Reporting Penalty, Not 200% Misreporting Penalty Issue Whether an NRI who omitted interest income due to reliance on an accountant and technological unfamiliarity is liable for a 200% penalty for misreporting of income under Section… Read More »
Assessee is Entitled to Full Refund of Prepaid Taxes with Statutory Interest in Reassessment Proceedings Issue Whether an assessee who files a return of income in response to a notice under Section 148 is entitled to full credit and refund of prepaid taxes (advance tax and TDS) along with statutory interest under Section 244A, despite… Read More »
Conditional Stay Orders Relying Mechanically on 20% Deposit Guidelines Are Unsustainable and Remanded for Independent Decision Conditional Stay Orders Relying Mechanically on 20% Deposit Guidelines Are Unsustainable and Remanded for Independent Decision Issue Whether an authority deciding a stay application under Section 220(6) must independently exercise its discretionary powers rather than mechanically relying on CBDT… Read More »