Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the demand raised in the order (tax, interest, and penalty) significantly exceeds the amount specified in the… Read More »
Demand Order Quashed: Summary SCN Not a Substitute for Proper Show Cause Notice Under Section 73(1) Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is based solely on a “summary of show cause notice” (Form GST DRC-01) and passed… Read More »
Refund Withheld Unjustifiably: Department Cannot Retain Refund Approved by Appellate Authority Without Pending Appeal or Review Issue: Whether the Goods and Services Tax (GST) department can withhold the processing and sanction of a refund claim, which has been allowed by the Appellate Authority, merely based on its internal “opinion” that granting the refund would adversely… Read More »
Refund of Unutilized ITC: Department Directed to Process Refund Expeditiously Due to Delays in Acknowledgement and Disbursement Issue: Whether the Goods and Services Tax (GST) department can delay the processing of a refund of unutilized Input Tax Credit (ITC) by failing to issue an acknowledgment within 15 days (Rule 90) or failing to issue the… Read More »
GST Registration Suspension/Cancellation: State GST Department to Adjudicate SCN Within One Month After Assessee’s Reply on ITC Fraud Allegations Issue: Whether a State GST department must expeditiously adjudicate a show cause notice (SCN) for cancellation of registration and suspend its operation, particularly when the SCN is old, the assessee has repeatedly sought restoration, and the… Read More »
GST Registration Cancellation: Authority Can Drop Proceedings and Restore Registration if Assessee Complies with Return Filing and Payment Issue: Whether the concerned authority has the power and jurisdiction to drop cancellation proceedings and pass an order to restore GST registration (in Form GST REG-20) when the registration was cancelled solely for non-submission of returns for… Read More »
I. Writ Petition Dismissed: Illegible RUDs and Fewer Hearings Not a Natural Justice Violation if Hearing Attended and Appeal Available Issue: Whether a writ petition challenging a demand order can be maintained on the grounds that relied-upon documents (RUDs) were illegible/unclear and that insufficient opportunities for personal hearings were provided, especially when one hearing was… Read More »
IMPORTANT INCOME TAX CASE LAWS 07.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act 2(15) Kalanjiam Development Financial Services v. Income-tax Officer (Exemptions) Where the main objective of a trust is microfinance (lending operation), it is its main business and not incidental to a charitable object; hence, the trust cannot claim exemption u/s 11.… Read More »
Refund Under Vivad Se Vishwas Act Entitled to Interest Under Section 244A for Delayed Payment Issue: Whether an assessee, who has opted for and received a refund as part of a settlement under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA), is entitled to interest on the delayed payment of that refund under Section… Read More »
Section 149(1)(c) Retrospective Applicability for Foreign Assets: Referred to Larger Bench Due to Conflicting Interpretations and Unconsidered Explanation Issue: Whether Section 149(1)(c) of the Income-tax Act, 1961 (which allows for a longer limitation period for reopening assessments concerning foreign assets), introduced with effect from July 1, 2012, has retrospective operation, allowing for reopening of assessments… Read More »