Ex-Parte Order Passed Without Personal Hearing And Uploaded Solely Under Additional Notices Tab Is Invalid Issue Whether an ex parte adjudication order passed under Section 73 without affording a personal hearing after receipt of reply and uploaded solely under the ‘Additional Notices and Orders’ tab on the GST portal violates principles of natural justice and… Read More »
Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14 Issue Whether Section 93(1)(b) of the CGST Act, 2017—which permits determination and recovery of tax, interest, or penalty liabilities of a deceased person from their legal representative—is constitutionally valid under Article 14, and whether cash seized during investigation can be retained… Read More »
Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Issue Whether a refund claim for transitional Input Tax Credit (ITC) can be left unconsidered on merits due to portal window closures or jurisdictional issues while simultaneously… Read More »
Cancellation Of GST Registration For Bank Detail Non-Update Is A Curable Lapse Requiring Restoration Opportunity Issue Whether the cancellation of GST registration for failure to update bank account details under Rule 10A read with Rule 21(d) is a curable procedural lapse that warrants an opportunity for restoration upon compliance. Facts The petitioner initially provided details… Read More »
Input Tax Credit For March 2019 Filed Before Cutoff Cannot Be Denied Under Section 16(4) Input Tax Credit For March 2019 Filed Before Cutoff Cannot Be Denied Under Section 16(4) Issue Whether denial of Input Tax Credit (ITC) for March 2019 under Section 16(4) is sustainable when the return was filed on 23.10.2019, falling within… Read More »
SEZ units are eligible to claim a refund of unutilized input tax credit under Section 54 and Rule 89. Issue Whether a Special Economic Zone (SEZ) Unit is eligible to apply for a refund of unutilized Input Tax Credit (ITC) under Section 54 read with Rule 89 of the CGST Rules and Section 16 of… Read More »
Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Issue Whether GST demand on housing loan… Read More »
INCOME TAX CASE LAWS 30.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 14A Karur Vysya Bank Ltd. v. Commissioner of Income-tax-I Click Here Disallowance under Section 14A r.w. Rule 8D is unjustified for a banking company with sufficient surplus funds when no expenditure was actually incurred to earn exempt… Read More »
Penalty Imposed Under Section 271D By Faceless Assessment Unit Instead Of Penalty Unit Is Void For Lack Of Jurisdiction Penalty Imposed Under Section 271D By Faceless Assessment Unit Instead Of Penalty Unit Is Void For Lack Of Jurisdiction Issue Whether a penalty order under Section 271D passed on 29.08.2024 by a Faceless Assessment Unit instead… Read More »
High Court Correctly Refused Writ Petition Against Assessment Order Involving Factual Determination When Statutory Appeal Existed High Court Correctly Refused Writ Petition Against Assessment Order Involving Factual Determination When Statutory Appeal Existed Issue Whether a writ petition under Article 226 of the Constitution challenging an assessment order is maintainable when the grievance involves appreciation of… Read More »