HC Allows GST Registration Restoration After Assessee Deposits All Dues. Issue Can a taxpayer’s GST registration, which was cancelled by the department for non-filing of returns, be revoked and restored if the taxpayer subsequently deposits all self-assessed tax, interest, and late fees and expresses readiness to file the pending returns? Facts The petitioner had failed… Read More »
Inter-State Transfer of CGST and IGST Credit is Permissible in a Business Merger. Issue Whether unutilized Input Tax Credit (ITC) in the form of CGST and IGST, lying in the electronic credit ledger of a company in one state (e.g., Haryana), can be legally transferred to the GSTIN of the successor company in another state… Read More »
GST Appellate Tribunal to Begin Operations in Kolkata from December 1 Issue: To announce the commencement of operations of the Goods and Services Tax Appellate Tribunal (GSTAT) bench in Kolkata, marking a significant step toward resolving the massive backlog of GST disputes and implementing judicial clarity in the tax regime. Facts: The GSTAT is… Read More »
IMPORTANT INCOME TAX CASE LAWS 09.11.2025 Type Section/Rule Case Law Title / Notification Brief Summary Citation / No. Relevant Act Notification Section 92C(2), third proviso (read with Rule 10CA(7)) CBDT Notification No. 157/2025 Notifies the tolerance range for Arm’s Length Price (ALP) determination for Assessment Year 2025-26 as 1% for wholesale trading and 3% for… Read More »
Challenge to GST Anti-Profiteering Provisions Dismissed as Validity Was Already Upheld. Issue Whether the constitutional validity of Section 171 (anti-profiteering) and its related rules can be challenged, given that a coordinate bench has already upheld them in a prior judgment. Facts Petitioners filed a writ petition challenging the constitutional validity of Section 171 of the… Read More »
HC: Denial of Transitional Credit for Last-Minute Human Error in TRAN-1 is Unwarranted. Issue Can a taxpayer’s right to carry forward transitional credit be denied due to a bona fide human error in the TRAN-1 form, especially when the filing was attempted on the last day of the extended deadline and failed due to a… Read More »
GST Demand Quashed for Exceeding SCN Amount in Violation of Section 75(7). Issue Whether a final GST assessment order is legally valid if the total demand for tax, interest, and penalty determined in it is significantly higher than the amount proposed in the original Show Cause Notice (SCN). Facts The petitioner, a service provider, filed… Read More »
GST Demand Quashed as SCN Marked ‘NA’ for Hearing Violates Natural Justice. Issue Whether a GST demand order is legally valid if the show-cause notice (SCN) and reminder did not offer an opportunity for a personal hearing (by marking it ‘NA’), even if the assessee did not file a written reply. Facts An SCN under… Read More »
HC Grants Final Opportunity to Restore GST Registration Subject to Filing Returns and Undertaking. Issue Can a High Court, in its writ jurisdiction, grant a “final opportunity” to a taxpayer with a history of repeated non-compliance to have their GST registration restored, especially after their statutory appeal has been dismissed as time-barred? Facts The petitioner,… Read More »
HC Quashes Non-Speaking GST Cancellation Order as it Violates Article 14. Issue Whether a GST registration cancellation order that is “non-speaking” (i.e., provides no reasons) is legally valid, and whether an appellate order dismissing a challenge to it as time-barred can be sustained. Facts The assessee’s GST registration was cancelled by an order dated August… Read More »