Monthly Archives: October 2026

Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply

By | October 8, 2026
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Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Issue Whether an application for an advance ruling under Section 97 is admissible when the questions raised pertain to the taxability, registration, and invoicing liabilities… Read More »

Assessment Order Passed Against Deceased Sole Proprietor Is Null and Void in Law

By | October 8, 2026
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Assessment Order Passed Against Deceased Sole Proprietor Is Null and Void in Law Issue Whether a GST assessment order passed against a deceased sole proprietor after their death is legally valid and enforceable. Facts The proprietary concern, M/s. Mithraya Communications, was awarded a work contract on 09.04.2019. During the execution of the contract, the sole… Read More »

Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ

By | October 8, 2026
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Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as prior SGST turnover reconciliation under Section 6(2)(b) of the CGST/DGST Act. Facts The petitioner is a… Read More »

Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested

By | October 8, 2026
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Adjudicating Authority Must Grant Personal Hearing Before Passing Adverse Order Under Section 75(4) Even If Unrequested Issue Whether the adjudicating authority is statutorily required under Section 75(4) of the Goods and Services Tax Act to grant an opportunity of personal hearing before passing an adverse order, even if the assessee has not explicitly opted or… Read More »

Cancelled GST Registration Is Restored Subject to Payment of Outstanding Dues and Filing Returns

By | October 8, 2026
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Cancelled GST Registration Is Restored Subject to Payment of Outstanding Dues and Filing Returns Issue Whether a cancelled GST registration can be revoked and restored when the delay in filing returns was due to financial constraints and the statutory period for filing a revocation application has expired. Facts Registration & Default: The petitioner, registered as… Read More »

Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified

By | October 8, 2026
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Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Denial of ITC to Bona Fide Purchaser for Supplier’s Non-Payment of GST Is Unjustified Issue Whether Input Tax Credit (ITC) can be denied to a registered purchasing dealer under Section 16 for non-payment of GST by the selling suppliers, when the… Read More »

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order

By | October 8, 2026
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CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as an SGST turnover reconciliation scrutiny under Section 6(2)(b) of the CGST/DGST Act. Whether an… Read More »

INCOME TAX CASE LAWS 06.10.2026

By | October 8, 2026
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INCOME TAX CASE LAWS 06.10.2026   Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Maruti Suzuki India Ltd. v. Deputy Commissioner of Income-tax Click Here No disallowance under Section 40(a)(i) read with Section 195 on purchases from parent company where facts were identical to earlier years where Tribunal held… Read More »

Prosecution Quashed as ITAT Set Aside Assessment and Presumption Under Section 278E Applies Only at Trial

By | October 8, 2026
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Prosecution Quashed as ITAT Set Aside Assessment and Presumption Under Section 278E Applies Only at Trial Issue Whether criminal prosecution under Sections 276D and 277 can be proceeded with when the underlying finding of concealment and assessment order have been set aside by the ITAT. Whether the presumption of culpable mental state under Section 278E… Read More »

Assessee Is Entitled to Interest on Refund Under Section 244A(1)(b) Despite Subsequent Section 244A(1B) Insertion

By | October 8, 2026
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Assessee Is Entitled to Interest on Refund Under Section 244A(1)(b) Despite Subsequent Section 244A(1B) Insertion Assessee Is Entitled to Interest on Refund Under Section 244A(1)(b) Despite Subsequent Section 244A(1B) Insertion Issue Whether an assessee who paid TDS demand under protest and successfully challenged the order is entitled to interest on refund under Section 244A(1)(b), and… Read More »