Writ Petition Dismissed: Assessee’s Claim of Natural Justice Violation Not Tenable Without Reply to SCN Issue: Whether an assessee can successfully challenge a show cause notice (SCN) and a subsequent order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), on grounds of violation of natural justice, specifically when… Read More »
Revenue’s SLP Dismissed: Coercive Measures Restrained Due to Multiple Overlapping SCNs and Orders During Pendency of Challenge Issue: Whether revenue authorities can adopt coercive measures for demand and recovery under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee has faced multiple show cause notices (SCNs) pertaining to… Read More »
Inverted Duty Structure Refund: Writ Petition Dismissed, Assessee Relegated to Appellate Remedy Due to Disputed Factual Issues Issue: Whether a writ petition is maintainable for a partial rejection of an inverted duty structure refund claim when there are disputed factual issues regarding the nature of goods (capital vs. non-capital) and their eventual sale/supply, and an… Read More »
GSTR-3B Rectification Allowed When Figures Don’t Tally with GSTR-1 Due to Inadvertent Error Issue: Whether an assessee is entitled to rectify their GSTR-3B return to align with the figures declared in GSTR-1, especially when the discrepancy arose from an inadvertent error in filing GSTR-3B, and whether a demand order based on such an unrectified return… Read More »
Parallel GST Proceedings Consolidated: DGGI Transfers Case to State GST Officer Issue: Whether parallel proceedings initiated by both the State GST Officer and the Senior Intelligence Officer, DGGI, are permissible, and what recourse is available to an assessee aggrieved by such dual proceedings. Facts: The assessee was aggrieved by the initiation of parallel proceedings by… Read More »
IMPORTANT INCOME TAX CASE LAW 04.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act 12A Naughtys Pet Sanctuary v. CIT(Exemption) Trust deed clause allowing honorarium/salary to trustees does not render trust non-genuine or ineligible for 12AB registration. Click Here Income-tax Act, 1961 12AB Akhil Bharatvarshiya Papeek Ashram Trust v. Commissioner of Income-tax Exemption Assessee… Read More »
Non-Bailable Warrant for Bailable Offence Under Section 276C(2) Quashed Due to Mechanical Order Issue: Whether an Additional Chief Metropolitan Magistrate can validly issue a non-bailable warrant (NBW) against an individual for an offence punishable under Section 276C(2) of the Income-tax Act, 1961, when that offence is bailable in nature, and the order issuing the NBW… Read More »
SLP Dismissed Due to Unexplained Delay: Revenue Liable to Pay Interest on Refund for Wrongful TDS on Agricultural Land Compensation Issue: Whether the revenue is liable to pay interest under Section 244A of the Income-tax Act, 1961, on a refund claimed by an assessee for wrongfully deducted TDS on compensation for agricultural land acquisition, especially… Read More »
Refund Mandatory Upon Appeal Allowing Assessee: Tax Authorities Must Return Recovered Amount When Demand is Set Aside Issue: Whether, upon an appeal being allowed and the demand raised in a reassessment order being set aside, it is obligatory for the tax authorities to refund the amount recovered from the assessee towards the discharge of that… Read More »
Common Area Maintenance (CAM) Charges Subject to TDS Under Section 194C (Works Contract), Not 194-I (Rent) Issue: Whether Common Area Maintenance (CAM) charges paid by a tenant to a mall owner should be subject to Tax Deducted at Source (TDS) under Section 194C (payments to contractors/sub-contractors for ‘work’) or Section 194-I (payments by way of… Read More »