High Court corrects Tribunal’s error and directs refund where a typographical omission led to an unnecessary remand on the issue of unjust enrichment. Issue Whether the assessee is entitled to a cash refund of service tax paid under the reverse charge mechanism (RCM) where the corresponding Cenvat credit was reversed before the transition to the… Read More »
Amount paid during investigation is adjustable towards the mandatory pre-deposit for filing an appeal. Issue Whether an amount of tax/ITC that has been duplicated in two separate show-cause notices and confirmed in corresponding orders can be considered a valid basis for demanding a separate pre-deposit for each appeal? Can an amount voluntarily deposited by an… Read More »
An ex-parte assessment order passed without proper service of a show cause notice is a violation of natural justice and will be set aside. Issue Whether an ex-parte assessment order under Section 73 of the CGST Act is valid if the assessee was not properly served with the show cause notice, particularly when the notice… Read More »
Department Directed to Pay Interest for Protracted Delay in Refunding Mistakenly Deposited Amount Issue Whether an assessee is entitled to claim interest under Section 56 of the CGST Act for an inordinate delay in receiving a refund of an amount mistakenly deposited in the Electronic Cash Ledger (ECL), where the delay was caused by departmental… Read More »
GST registration should be restored once the assessee clears all pending returns and statutory dues. Issue Whether the GST registration of an assessee, which was cancelled suo motu by the department for non-filing of returns, should be restored if the assessee subsequently files all pending returns, pays the due taxes along with interest and penalties,… Read More »
IMPORTANT GST CASE LAW 09.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act N/A Advisory Effective from the July 2025 tax period, auto-populated tax liabilities in Form GSTR-3B from GSTR-1/IFF will become non-editable. Corrections must be made through GSTR-1A before filing GSTR-3B. CLICK HERE Central Goods and Services Tax Act, 2017 N/A Advisory Starting… Read More »
FD को ITR में कहाँ पर दिखाना है ? AY 2025 26 INCOME TAX RETURN FILING
GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires Issue: Whether Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is legally valid if it was… Read More »
Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary Issue: Whether pre-arrest bail should be granted to a petitioner accused of trading on the basis of false invoices without actually supplying goods, where prima facie complicity is apparent, and custodial investigation is deemed necessary to unearth the truth. Facts: The instant… Read More »
Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply Issue: Whether a vehicle can be detained and penalized under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act), solely on the ground that its driver was in possession of an e-way bill without… Read More »