Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Voluntary Payment of Tax Without Objection Under Section 74 Notice Confirms Evasion and Entails Penalty and Interest Issue Whether voluntary deposit of the entire tax liability via Form GST DRC-03 without objection in response to a Section 74(1)… Read More »
Seizure of Cash Under Section 67 Is Illegal and Entitles Assessee to Interest and Post-SCN Asset Return Issue Whether the seizure of cash under Section 67 of the CGST/AGST Act is legally permissible, whether the assessee is entitled to interest on cash illegally withheld during search proceedings, and whether electronic devices and banking assets must… Read More »
Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Limitation Period for Refunding Erroneously Paid Kerala Flood Cess Runs from Date of Correct Remittance Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B should be calculated from the date… Read More »
Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Issue Whether ITC reversals reported in Form GSTR-3B during a tax period, but pertaining to… Read More »
Section 73 Allows Recovery of Erroneously Refunded Unutilised ITC Without Prior Reversal of Refund Order and Triggers Mandatory Interest Issue Whether an excess refund of unutilised Input Tax Credit (ITC) granted under Section 54(3) can be recovered as an “erroneous refund” under Section 73 without first filing an appeal or revision against the sanction order,… Read More »
Court Directs Adjudication of Comprehensive Representation and Restoration of GST Portal Access Upon Verification Issue Whether the Department can continuously block a registered taxpayer’s access to the GST portal for filing Form GSTR-1 during pending cancellation proceedings, or if portal access should be restored subject to filing documents and administrative adjudication. Facts The petitioner is… Read More »
Cancellation Order Set Aside and GST Registration Restored Subject to Filing Pending Returns and Paying Arrears Within 30 Days Issue Whether the cancellation of GST registration due to non-filing of returns for six continuous months can be set aside and restored upon the taxpayer’s undertaking to clear all pending returns along with tax, penalty, interest,… Read More »
Interest income on extending loans is exempt under GST Entry 27, but exemption claims require documentary proof. Issue Whether the disputed turnover of ~₹3.52 crores reported in GSTR-1/3B for FY 2017–18 qualifies for GST exemption under Entry 27 of Notification No. 12/2017-Central Tax (Rate) as interest on deposits, loans, or advances, and whether the assessee… Read More »
Statutory Bar Against Parallel GST Proceedings Applies Only When Subject Matter Is Identical Statutory Bar Against Parallel GST Proceedings Applies Only When Subject Matter Is Identical Issue Whether separate SCNs and orders issued by State GST officers violate the statutory bar against parallel proceedings, double penalty, or double recovery under Section 6 of the CGST/DGST… Read More »
INCOME TAX CASE LAWS 29.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 139(1) Income-tax Act, 1961 CBDT Press Release Extended due dates for filing tax audit reports (from Sept 30 to Oct 21, 2026) and Income Tax Returns (from Oct 31 to Nov 21, 2026) for AY 2026-27 for audited taxpayers.… Read More »