GST SCN and order against a deceased person are invalid; proceedings must be initiated against legal heirs with proper notice. Issue: Whether a show cause notice (SCN) and a subsequent ex parte order issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act, 2017), are valid if they are… Read More »
GST order demanding refund reversal is set aside for violating Section 73’s SCN requirement and lack of specific demand in initial communication. Issue: Whether a demand order fastening liability for alleged erroneous Integrated Goods and Services Tax (IGST) refunds is valid if it is passed without issuing a proper show cause notice (SCN) under Section… Read More »
Notices issued in name of deceased assessee not treated as served on legal heir; Issue: Whether an assessment order imposing tax, interest, or penalty liability on a deceased person, but passed against their legal heir, is valid if the legal heir was unaware of the proceedings and was not given an opportunity of hearing, even… Read More »
PCIT cannot revise a reassessment order under Section 263 if the AO conducted an inquiry and accepted the assessee’s substantiated claims, without the PCIT conducting independent inquiry or proving the order was erroneous and prejudicial. Issue: Whether the Principal Commissioner (PCIT) can invoke Section 263 of the Income-tax Act, 1961, to revise a reassessment order… Read More »
Compensation for non-performing Wind Turbine Generators is a capital receipt, not revenue income. Issue: Whether compensation received by an assessee from a supplier for the failure of Wind Turbine Generators (WTGs) to perform at guaranteed levels constitutes a capital receipt (not liable to tax) or a revenue receipt (taxable as income) under the Income-tax Act,… Read More »
Surcharge on dividend income for discretionary trusts is levied at slab rates, not the maximum 37%. Issue: Whether the surcharge on dividend income earned by a private discretionary trust, which is taxable at the Maximum Marginal Rate (MMR) under Section 164 of the Income-tax Act, 1961, should be levied at the highest rate (e.g., 37%)… Read More »
IMPORTANT GST CASE LAWS 27.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 (CGST Act) Shree Jagannath Traders v. Chief Commissioner GST & Central Excise Matter remanded for re-adjudication; Ex-parte order rejecting ITC claim set aside as assessee not properly served and had no opportunity to substantiate claim. Click Here Central Goods and… Read More »
I. Special Audit Order Quashed for Lack of Proper Hearing Issue: Whether an order passed after an audit notice and show cause notice under Section 66 of the CGST/DGST Act is valid if the assessee was not afforded a proper hearing and their communications were not considered. Facts: The assessee received an audit notice, followed… Read More »
Pre-deposit for Appeals: Payment Through Electronic Credit Ledger Valid Issue: Whether pre-deposit for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act can validly be made using the Electronic Credit Ledger (ECL) instead of the Electronic Cash Ledger (ECSL). Facts: For the period February 28, 2018, to January 14,… Read More »
I. Demand of ITC Due to Retrospective Supplier Cancellation: Order Set Aside as Supplier’s Cancellation Quashed Issue: Whether a demand for Input Tax Credit (ITC) from an assessee under Section 73 of the GST Act is sustainable when the demand is based solely on the retrospective cancellation of the GST registration of one of the… Read More »