Issuing Reusable Demo Samples to Staff is Not a Supply; Full ITC is Admissible. Issue Whether the temporary issuance of demo samples to employees for business promotion constitutes a “supply” under GST law, and consequently, whether Input Tax Credit (ITC) availed on such goods must be reversed by treating them as goods “disposed of by… Read More »
An Unsigned GST Assessment Order is Legally Invalid and Must Be Set Aside. Issue Is a GST adjudication order legally valid if the summary of the order in FORM GST DRC-07 is not signed by the assessing authority, and can such a defect be treated as a curable irregularity? Facts The petitioner, a registered dealer,… Read More »
Amount Paid Under Protest During Investigation Can Be Adjusted as Pre-Deposit. Issue Whether an amount deposited “under protest” by a taxpayer during a GST investigation, before the passing of a final order, can be adjusted towards the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107 of the CGST Act. Facts The… Read More »
HC Denies Writ for Time-Barred Appeal, Cites Lack of Procedural Flaw. Issue Whether a High Court can entertain a writ petition under Article 226 to review the merits of a GST demand order when the taxpayer has already missed the statutory deadline for filing an appeal under Section 107, and there are no apparent procedural… Read More »
IMPORTANT GST CASE LAWS 30.10.25 Section Case Law Title Brief Summary Citation Relevant Act S 7 Dynamic Techno Medicals (P.) Ltd., In re Issuance of demo sets of health aid products to specialists/executives for marketing/display, where ownership is retained and there is no sale or transfer of title, does not constitute ‘disposal’ or ‘supply’… Read More »
HC Remands Ex Gratia Payment Case for Fresh Decision on Taxability. Issue Whether a voluntary, ex-gratia payment made by an employer to an employee upon resignation is taxable as ‘profits in lieu of salary’ under Section 17 of the Income-tax Act, or if it falls outside the scope of taxable income. Facts An assessee resigned… Read More »
Technical Error in Form Not Fatal to Charitable Registration Claim, HC Remands Case. Issue Can a charitable trust’s application for regular registration under Section 12A be rejected—and its provisional registration cancelled—due to a technical error in selecting the wrong subsection in the application form, coupled with a failure to comply with a subsequent notice? Facts… Read More »
IMPORTANT INCOME TAX CASE LAW 29.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 11 Masoomeen Education Society v. Commissioner (Appeals), Sangli The claim for exemption under Section 11 cannot be denied merely for delay in filing the audit report if the assessee-trust uploaded Form No. 10B within the time allowed by the… Read More »
ITAT Lacks Power to Review Its Own Order Under the Guise of Rectification. Issue What is the scope of the Income Tax Appellate Tribunal’s power to rectify its own orders under Section 254(2) of the Income-tax Act? Can the Tribunal recall a decided appeal to adjudicate a ground that was allegedly not considered, or does… Read More »
ITAT Quashes Presumptive Income Addition Made in Limited Scrutiny Issue: Whether an Assessing Officer (AO) conducting a “limited scrutiny” assessment (specifically opened only to examine cash deposits)can subsequently travel beyond the stated scope and make an addition to the taxpayer’s income under the presumptive business income section (Section 44AD), without following the mandatory procedure to… Read More »