An unsigned assessment order is legally invalid and cannot be validated by any curative statutory provisions. Issue Whether an assessment order passed under the GST Act can be sustained in law when it completely lacks the signature of the issuing Assessing Officer, and whether curative provisions like Section 160 can validate such an unsigned order.… Read More »
Writ petition is rejected since typographical errors in an SCN do not breach natural justice. Issue Whether a writ petition under Article 226 of the Constitution of India can be entertained to quash an assessment order on grounds of natural justice violations when the alleged defects consist of a typographical error in the tax period… Read More »
GST registration cancellation must be dropped if the assessee pays full tax dues and files pending returns. Issue Whether a GST registration cancelled under Section 29(2)(c) for non-filing of returns can be restored by the proper officer under the proviso to Rule 22(4) if the assessee demonstrates readiness to pay all outstanding tax liabilities, interest,… Read More »
Writ jurisdiction cannot be invoked when an alternative statutory appeal remedy exists for registration cancellation. Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge the suspension and cancellation of a GST registration arising from a marital property dispute, when an alternative and efficacious statutory appeal remedy is available… Read More »
Input tax credit denial for 2018-19 is unsustainable as returns were filed before the extended statutory cut-off. Issue Whether the tax department can legally deny Input Tax Credit (ITC) on the grounds of belated filing when the taxpayer furnished their monthly returns for December 2018 to March 2019 within the extended statutory cut-off date of… Read More »
Inedible mixed Pooja oil is classifiable under Heading 1518, attracting a 5% GST rate. Issue Whether the proposed ‘Pooja oil’, an inedible mixture comprising 99% vegetable oils and 1% sesame oil, is classifiable under Heading 1518, thereby attracting a 5% GST rate, despite the product being labeled and marketed as non-edible. Facts The applicant is… Read More »
INCOME TAX CASE LAWS 07.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 2(14) Sundaramahalingam Narayanan v. Income-tax Officer Click Here No capital gains are chargeable if the Revenue fails to prove that the agricultural land sold falls within a municipality covered by a valid notification under Section 2(14)(iii)(b). Income-tax… Read More »
Condonation of delay is justified when non-service of orders prevents timely filing of appeals. Issue Whether the Commissioner of Income-tax (Appeals) [CIT(A)] was legally justified in dismissing the assessee’s quantum and penalty appeals in limine (at the threshold) due to delays of 1,486 and 1,181 days, without evaluating the merits or providing an opportunity to… Read More »
Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees. Issue Whether a reassessment notice issued under section 148 after the standard three-year limitation period is legally sustainable when the Assessing Officer’s own order quantifies the total alleged escaped income at Rs. 42.82 lakhs, which falls below the statutory threshold of… Read More »
An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials. Issue Whether an order passed under section 148A(d) and the consequential reassessment notice issued under section 148 can be legally sustained when the Assessing Officer completely fails to consider the assessee’s detailed replies and supporting… Read More »