GST Audit Must Be Concluded Within Three Months of Final Submission; HC Quashes Belated SCN. Issue Whether a GST audit conducted under Section 65 of the CGST Act is valid if it is not concluded within the statutory time limit of three months from the date of the assessee’s final submission, and whether a Show… Read More »
Interest Disallowance Invalid as National Income Offered on Advances Exceeded Interest Expense. Issue Can an Assessing Officer (AO) disallow interest paid on borrowed funds under Section 36(1)(iii) on the grounds that interest-free advances were given, when the assessee can demonstrate that: The advances were given for reasons of commercial expediency? The assessee, in its books,… Read More »
HC Condones 1,290-Day Form 10B Delay, Citing CA’s Inadvertent Error as Sufficient Cause. Issue Whether an extraordinary delay of 1,290 days in filing the mandatory audit report (Form 10B) can be condoned on the grounds of “sufficient cause,” when the delay is attributed to an inadvertent error and oversight by the assessee’s Chartered Accountant. Facts… Read More »
Late Filing of Form 10B is a Curable Defect; Exemption Cannot Be Denied if Filed Before Assessment Ends. Issue Whether the tax exemption under Section 11 of the Income-tax Act can be denied to a charitable trust on the sole ground that the mandatory audit report in Form No. 10B was filed after the due… Read More »
Unregistered JDA Does Not Trigger “Transfer”; Capital Gains Not Taxable in Year of Signing. Issue Whether the mere signing of a Joint Development Agreement (JDA) and granting a developer “limited access” to a property in one assessment year (AY 2013-14) constitutes a “transfer” under Section 2(47)(v) of the Income-tax Act, even if the JDA is… Read More »
Failure to Prove Source of Consideration Confirms Transactions as Benami; Attachment Upheld. Issue Whether property transactions can be classified as “benami transactions” under Section 2(9)(D) of the Prohibition of Benami Property Transactions Act, 1988, when the appellant, in whose name the properties are held, fails to provide any evidence to explain who provided the consideration… Read More »
IMPORTANT GST CASE LAWS 13.11.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 Alleima India (P.) Ltd., In re Applicant is eligible to avail Input Tax Credit (ITC) on capital goods and related services used for laying down cables from a substation to the factory premises, even though the assets were installed outside… Read More »
HC Relegates Fraudulent ITC Case to Appeal, Citing Disputed Facts. Issue Can a High Court, in its writ jurisdiction, entertain a challenge to a GST demand order (OIO) involving complex allegations of fraudulent Input Tax Credit (ITC) from non-existent entities, or must the taxpayer first exhaust the statutory appellate remedy? Facts The GST department initiated… Read More »
HC: Plea of No Pre-SCN Consultation is Waived if Not Raised; Assessee Relegated to Appeal. Issue Whether a GST demand order can be challenged in a writ petition on the grounds of (1) failure to conduct a pre-SCN consultation, and (2) non-application of mind, especially when the taxpayer had fully participated in the adjudication and… Read More »
SC’s COVID Limitation Exclusion Period Applies to Quasi-Judicial GST Proceedings. Issue Whether the suo motu order of the Supreme Court, which excluded the period from March 15, 2020, to February 28, 2022, for computing limitation, applies to quasi-judicial proceedings under the GST Act, such as the issuance of a demand notice under Section 73. Facts… Read More »