15 Important Case Law on Income Tax and GST 12.01.2025
It seems you’re interested in a concise summary of recent Indian tax case laws! Here’s a table with the titles, brief summaries, and citations, categorized by relevant sections of the Income-Tax Act, 1961 and GST laws:
| Case Title | Brief Summary | Citation | Relevant Act & Section |
|---|---|---|---|
| Aruva Foundation v. Commissioner of Income-tax | Even with some commercial activity, a trust cannot be denied registration under section 12AB. Also, if the CIT(E) rejected an 80G application due to delay, and the assessee filed a fresh application before the deadline as per CBDT Circular No. 7/2024, the matter should be remanded to the CIT(E). | Click here | Income-Tax Act, 1961: Section 12AB, Section 80G |
| Pr. Commissioner of Income-tax-4 v. International Coal Ventures (P.) Ltd. | Interest earned on borrowed funds temporarily held in an interest-bearing deposit is part of capital cost and should be credited to Capital Work-in-Progress (CWIP). | Click here | Income-Tax Act, 1961: Section 56 |
| Kushal Narayan Patel v. ITO | Cash seized during a search cannot be adjusted against advance tax liability (Section 132B). If the assessee requests adjustment against self-assessment tax, the Assessing Officer must determine this. Also, if cash seized was available for adjustment and the assessee requested it, but the Assessing Officer delayed the adjustment, the assessee cannot be penalized under section 220 for non-payment of tax. | Click here | Income-Tax Act, 1961: Section 132B, Section 220 |
| Wavy Construction LLP v. Assistant Commissioner of Income-tax | If a reassessment order is passed after the limitation period due to a stay from a writ petition, the order is to be quashed. | Click Here | Income-Tax Act, 1961: Section 153 |
| Inox Wind Ltd. v. Assessment Unit, Income-tax Department | If less than 24 hours is given to respond to a show cause notice under section 271(1)(c), it violates the right to a fair hearing, and the penalty order should be set aside. | Click Here | Income-Tax Act, 1961: Section 271(1)(c) |
| Bhavna Modi v. Income-tax Officer | If the assessee eventually provides necessary information and evidence after initially failing to respond to notices, a penalty under section 272A(1)(d) is not justified. | Click here | Income-Tax Act, 1961: Section 272A |
| R. P. Darrmalingam v. Assistant Commissioner of Income-tax | If a revised return is filed late due to records being seized during a search and penalty proceedings are dropped, criminal proceedings under section 276CC for late filing should be quashed. | Click here | Income-Tax Act, 1961: Section 276CC |
| L and T PES JV v. Assistant Commissioner of State Tax | For construction spread across states, works are considered intra-state supply, and tax liability is discharged in each state proportionally. Also, if one state hasn’t transferred tax liability to the other state where work was executed, the latter should grant a refund upon proof of tax payment. | Click here | Integrated Goods and Services Tax Act, 2017: Section 8; Central Goods and Services Tax Act, 2017: Section 51 |
| J.R. Beverages (P.) Ltd. v. Union of India | Challenging section 16(2)(c) due to dual burdens on purchasers for ITC, the court issued notice and granted an interim stay against coercive action by revenue. | Click here | Central Goods and Services Tax Act, 2017: Section 16 |
| Kesh Babu Construction Company v. State of U.P. | An adverse order under sections 23 and 161 without a hearing should be set aside. | Click here | Central Goods and Services Tax Act, 2017: Section 23 |
| Manoj Roy v. State of West Bengal | If the assessee is willing to pay dues after registration cancellation, the authority should restore registration. | Click here | Central Goods and Services Tax Act, 2017: Section 29 |
| Limton Metals Ltd. v. Superintendant | An order canceling GST registration retrospectively without reasons should be set aside. | Click here | Central Goods and Services Tax Act, 2017: Section 29 |
| Pramila Sen v. Principal Commissioner, GST and Central Excise | Delay in applying for revocation of registration cancellation can be condoned with payment of dues. | Click here | Central Goods and Services Tax Act, 2017: Section 30 |
| Prem Kumar Motiwala v. Commissioner CGST, CX and Customs | If the assessee complies with requirements for revocation of cancellation, the authority should consider the application. | Click here | Central Goods and Services Tax Act, 2017: Section 30 |
| Holy Land Marketing (P.) Ltd. v. Sales Tax Officer Class II/Avato | If a tax demand order doesn’t address the assessee’s contentions or provide reasons for rejecting them, it should be set aside. | Click here | Central Goods and Services Tax Act, 2017: Section 73 |
This table provides a quick reference to these recent case laws. Remember that these are brief summaries, and it’s always advisable to refer to the full text of the judgments for a complete understanding.