Assessment Quashed for Non-Issuance of DRC-01A (Pre-Oct 2020); Rule 142(1A) Was Mandatory. Issue Whether a GST assessment order is legally valid if the Proper Officer failed to issue the pre-show cause notice intimation in Form GST DRC-01A for a tax period prior to 15.10.2020, and whether the amendment to Rule 142(1A) (making the form directory)… Read More »
Penalty for Expired E-way Bill Quashed: Traffic Restrictions (Kanwar Yatra) Cited as Valid Reason for Delay Issue Whether a penalty under Section 129(3) of the CGST Act can be imposed for the expiry of an e-way bill during transit when the delay was caused by administrative traffic restrictions (specifically the Shravan Kanwar Yatra) and there… Read More »
Penalty for Detained Goods Must Be Under Section 129(1)(a) When Registered Owner Comes Forward Issue Whether the penalty for goods detained in transit should be calculated under Section 129(1)(a) (applicable when the owner comes forward) or under Section 129(1)(b) (applicable when the owner does not come forward), specifically when the goods are accompanied by a… Read More »
GST Order Without Personal Hearing Remanded, But Petitioner Must Deposit 100% Tax Due to Delay Tactics. Issue Whether an adjudication order passed without granting a personal hearing (despite a reply being filed) should be set aside, and if so, whether strict conditions for pre-deposit can be imposed on the petitioner for unnecessarily prolonging litigation by… Read More »
Mixture of Dals and Spices is a “Mixed Supply” Taxable at 5% (Highest Rate Applicable) Issue How should a pre-packaged mixture of pulses and spices (sold as ‘Mixed Talimpu Dinusulu’) be classified under GST—whether as a composite supply or mixed supply—and what is the applicable tax rate when all individual ingredients attract the same rate… Read More »
Section 74 Invocation Invalid Without Specific Finding of Fraud or Intent to Evade; Demand Quashed Issue Whether a GST demand issued under the extended period of limitation (Section 74) is legally sustainable if the adjudicating authority fails to record a specific finding that the short payment of tax or wrong availment of ITC was due… Read More »
Appellate Order Quashed for Denial of Hearing After Adjournment Request; Remanded on Condition of Additional Deposit. Issue Whether the Appellate Authority (Commissioner Appeals) violated the principles of natural justice by passing an order on the merits of the case without granting a personal hearing, specifically after the appellant had sought an adjournment for the scheduled… Read More »
High Court Sets Aside Rejection of Rectification; Duplication of ITC Demand Must Be Examined Issue Whether the rejection of a rectification application under Section 161 of the CGST Act is legally sustainable when the petitioner demonstrates a prima facie duplication of a tax demand (excess ITC) that was already covered in a previous adjudication order… Read More »
Penalty for “Reuse” of E-way Bill Quashed: Department Failed to Prove Vehicle Returned to Origin. Issue Whether the GST department can impose a penalty under Section 129(3) for the alleged “reuse of documents” (tax invoice and e-way bill) based solely on toll plaza crossing data, without conducting an inquiry to prove that the vehicle physically… Read More »
IMPORTANT INCOME TAX CASE LAWS 19.11.2025 Relevant Section Case Law Title Brief Summary Citation Relevant Act Section 2(15) & 11 Agrasen Medical Relief & Research Society v. Income-tax Officer (Exemption) Exemption under Section 11 allowed for a charitable society running a hospital, as over 85% of receipts (including corpus) were applied to charitable purposes. The… Read More »