Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (FY 2019-20 to 2021-22) is legally permissible, or if the statute mandates year-wise notices. Facts Composite SCN Issued: The tax authority issued a consolidated… Read More »
Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Issue Whether petitioners accused of running a sham entity network to evade GST of ~₹156 crores are entitled to regular bail under Section 483 of… Read More »
Tax Authority Cannot Reject Consequential GST Refund Without Stay Order or Compliance With Withholding Safeguards Issue Whether a refund officer can reject a consequential GST refund claim following a favorable appellate order on the grounds of a proposed departmental appeal, non-finality, or capitalization, without a stay order or compliance with the statutory withholding mechanism under… Read More »
Deficiency Memo Under Rule 90(3) Cannot Be Issued for Time-Barred GST Refund Claims Issue Whether a GST refund application can be treated as defective and rejected on the ground of limitation via a deficiency memo under Rule 90(3), or if it requires a show-cause notice under Rule 92(3). Facts Refund Claim: The assessee filed a… Read More »
Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Issue Whether an assessee is… Read More »
In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service Issue Whether the in-premises supply of tobacco-based and herbal hookah flavours by a restaurant qualifies as a “restaurant service” under Paragraph 6(b) of Schedule II to the CGST Act, 2017 / WBGST Act, 2017, or constitutes a separate supply… Read More »
INCOME TAX CASE LAWS 15.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 508 Notification 2 of 2026 Guidelines issued for Registrars and Share Transfer Agents (RTAs) detailing format and procedure for half-yearly SFT reporting of Mutual Fund transactions to pre-fill capital gains in ITRs. Click Here Income-tax Act, 2025 Section 508… Read More »
Penalty Under Sections 270A and 271AAD Quashed Due to Vague Notice and Invalid Assessment Order Issue Whether penalties levied under Section 270A(9) and Section 271AAD can be sustained when the show-cause notice lacked specific sub-clauses, Section 271AAD was misapplied to search-seized cash, and the underlying assessment was passed without following mandatory procedures under Section 143(3)… Read More »
No TDS Can Be Deducted From Compulsory Land Acquisition Compensation and Withheld Amount Must Be Released No TDS Can Be Deducted From Compulsory Land Acquisition Compensation and Withheld Amount Must Be Released Issue Whether compensation awarded for compulsory acquisition of land is subject to Tax Deducted at Source (TDS) under Section 194LA of the Income-tax… Read More »