Section 263 Revision Quashed: Lack of Reasonable Opportunity of Hearing for Assessee Issue: Whether an order passed by the Principal Commissioner (PCIT) invoking revisional proceedings under Section 263 of the Income-tax Act, 1961, on the ground that an addition made by the Assessing Officer (AO) under Section 68 (unexplained cash credit) was prejudicial to the… Read More »
Section 56(2)(x) Addition Deleted: 10% Tolerance Limit for Property Valuation Retrospectively Applicable, Difference Below Threshold Issue: Whether an addition can be made under Section 56(2)(x)(b)(B) of the Income-tax Act, 1961, when the difference between the actual sale consideration and the Fair Market Value (FMV) (as determined by stamp duty valuation) is less than 10%, and… Read More »
Disallowance Under Section 40(a)(i) by CPC to be Deleted When Scrutiny Assessment Accepted Assessee’s Contention Issue: Whether a disallowance made by the Centralized Processing Centre (CPC) under Section 40(a)(i) of the Income-tax Act, 1961, for non-deduction of tax at source on payments to a foreign company, should be deleted when the Assessing Officer (AO) in… Read More »
Software Development Services to Overseas Entity Qualify as Export of Services, Not Intermediary Services Issue: Whether software development services provided by a petitioner-assessee to its overseas entity, under a master service agreement explicitly stating an independent service provider relationship and no agency, constitute “export of services” (not liable for GST) or “intermediary services” (liable for… Read More »
IMPORTANT GST CASE LAWS 05.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act N/A Circular The Delhi Government has issued a circular stating that the Sales Tax Bar Association will observe a summer break from 02/06/2025 to 30/06/2025. During this period, no ex-parte orders will be passed due to non-appearance of Counsel/Advocates. Officers are… Read More »
Retrospective GST Registration Cancellation Modified to Prospective Effect, Portal Access Granted for Compliance Issue: Whether the retrospective cancellation of an assessee’s GST registration from July 1, 2017, due to non-filing of returns for an old business, is valid, especially when the assessee was unaware of the retrospective nature of the cancellation, and if the authorities… Read More »
I. Demand Order Set Aside: SCN Uploaded to Wrong Portal Tab Denied Assessee Opportunity of Hearing Issue: Whether a show cause notice (SCN) and a consequent demand order are valid if the SCN and subsequent reminders were uploaded on a “wrong tab” of the GST portal (“Additional Notices Tab”), preventing the assessee from having knowledge… Read More »
Consolidated Appeal Allowed Against Single SCN/Order for Multiple Financial Years Issue: Whether an assessee, who has received a single show cause notice (SCN) and a common adjudication order covering demands for multiple financial years, can file one consolidated appeal before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017… Read More »
Provisional Attachment of Bank Account Lifted Upon Completion of SCN Proceedings and Availment of Appellate Remedy Issue: Whether the provisional attachment of an assessee’s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), should be lifted once the show cause notice (SCN) proceedings, which were the basis for… Read More »
I. Demand Order Set Aside: Lack of Personal Hearing and Mechanical Adjudication Violate Natural Justice Issue: Whether an adjudication order passed under Section 75 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is passed without issuing a personal hearing notice to the assessee and without duly considering the… Read More »