A court may restore a GST registration if the taxpayer agrees to become compliant. Issue Should a taxpayer whose GST registration was cancelled for non-filing of returns, and whose subsequent appeal was also rejected for being filed late, be given a final opportunity by a High Court to have their registration restored? Facts A petitioner-company,… Read More »
A transaction is benami if the purchase price is paid by a third party. Issue Does a property transaction qualify as a “benami transaction” when a third person (‘M’) pays the entire purchase price for a property that is then registered in the name of another person (‘R’), especially when the claim that the payment… Read More »
A court can grant a taxpayer a fresh, conditional opportunity to apply for the restoration of their cancelled GST registration, even if the statutory deadline has expired. Issue Can a taxpayer, whose GST registration has been cancelled for non-filing of returns and who has also missed the statutory deadline to apply for revocation, be given… Read More »
An advance ruling is binding only on the applicant, not on other taxpayers. Issue Can a tax authority issue a show-cause notice and demand tax from a taxpayer by applying and enforcing an advance ruling that was obtained by a completely different and unrelated taxpayer? Facts A person named Gulab Singh Chouhan had applied for… Read More »
A 153C satisfaction note must show how seized material impacts the assessee’s income. Issue Is a proceeding initiated under Section 153C of the Income-tax Act, 1961, legally valid if the mandatory “satisfaction note” recorded by the assessee’s Jurisdictional Assessing Officer (JAO) fails to specify how the seized material has a “bearing on the determination of… Read More »
A weighted deduction for R&D requires prior DSIR approval and agreement; it cannot be claimed retrospectively for past years before these conditions are met. Issue Is a company entitled to claim a weighted deduction for its in-house R&D expenditure under Section 35(2AB) of the Income-tax Act, 1961, for a particular assessment year if the mandatory… Read More »
A delay in filing the audit report in Form 10B is a curable procedural defect and should not be a reason to deny a charitable trust’s tax exemption. Issue Is the timely filing of the audit report in Form 10B a mandatory, substantive condition that is fatal to a charitable trust’s claim for tax exemption… Read More »
A demand order is invalid if a show-cause notice in Form DRC-01 was not issued first. Issue Is a summary demand order issued in Form DRC-07 legally valid if the tax department has failed to issue the mandatory, formal show-cause notice (SCN) in Form DRC-01 before passing the final order? Facts The GST department initiated… Read More »
The income of an Association of Persons (AOP) must be assessed in its own hands. Issue Can the income earned by an Association of Persons (AOP), along with its disallowed expenses, be directly assessed and taxed in the hands of an individual member of that AOP, thereby bypassing the assessment of the AOP itself as… Read More »
Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 – reg. Circular No. 253/10/2025 – GST F. No. CBIC-20001/3/2025-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing North Block, New Delhi Dated the 1st October, 2025 To The Principal Chief Commissioners / Chief Commissioners… Read More »