Section 54F Exemption Denied: Assessee Owning Multiple Independent Floors Treated as Owning More Than One Residential House ISSUE Whether an assessee is eligible for exemption under Section 54F upon the sale of one floor of a building, if he retains other independent floors in the same building (having separate kitchens and yielding rental income), thereby… Read More »
Additions on HSBC Geneva Accounts Deleted: BUP IDs Held to be Internal Identifiers, Not Separate Accounts; Peak Balance Already Taxed in Father’s Hands ISSUE Whether additions under Section 69A can be made in the hands of legal heirs regarding foreign bank deposits (HSBC Geneva) based solely on “BUP IDs” found in data received under DTAA,… Read More »
No Penalty for Cash Received on Property Sale if Agreement to Sell was Executed Before Section 269SS Amendment (01-06-2015) ISSUE Whether penalty under Section 271D can be levied for accepting cash consideration (“specified sum”) for the sale of immovable property after 01-06-2015, when the Agreement to Sell was executed prior to the amendment that brought… Read More »
CBIC Notification G.S.R. 918(E) NOTIFICATION New Delhi, the 24th December, 2025 MINISTRY OF FINANCE (Department of Revenue) G.S.R. 918(E) .- In exercise of the powers conferred by the proviso to article 390 of the Constitution, the President hereby makes the following rules to amend the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other… Read More »
IMPORTANT GST CASE LAWS 27.12.2025 Relevant Act Section / Rule Case Law Title / Notification Brief Summary Citation / Source CGST Act, 2017 GSTAT Rules Amendment CBIC Notification G.S.R. 918(E) The Government amended GSTAT recruitment rules for Group ‘C’ employees. Key changes: Educational qualification for Stenographer Grade II lowered from a Degree to 12th Pass,… Read More »
MERE UPLOADING OF ORDER ON GST PORTAL IS NOT VALID SERVICE; LIMITATION STARTS FROM DATE OF ACTUAL KNOWLEDGE (RTI) ISSUE Whether the mere uploading of an adjudication order on the GST Common Portal constitutes valid “service of order” under Section 169 of the GST Act, sufficient to trigger the limitation period for filing an appeal,… Read More »
ADVANCE RULING CANNOT BE SOUGHT ON BEHALF OF CLIENTS’ GST REGISTRATION ELIGIBILITY ISSUE Whether a Co-working/Virtual Office service provider can seek an Advance Ruling on whether their clients (unrelated businesses) are eligible to obtain GST registration at the same shared address, or if such a question falls outside the scope of Section 97 of the… Read More »
ANTICIPATORY BAIL GRANTED TO FREELANCE ACCOUNTANT IN FAKE E-WAY BILL CASE ISSUE Whether a freelance accountant apprehending arrest for alleged involvement in creating bogus firms and facilitating fake e-way bills is entitled to Anticipatory Bail, considering that the evidence is documentary and the maximum punishment is 5 years. FACTS The Action: A search was conducted… Read More »
REFUND CANNOT BE WITHHELD MERELY BECAUSE DEPARTMENT IS “CONTEMPLATING” AN APPEAL ISSUE Whether the Adjudicating/Competent Authority can refuse to grant a refund ordered by the Appellate Authority solely on the ground that the Department intends or contemplates filing an appeal against that favorable order. FACTS The Order: The Appellate Authority passed an order directing the… Read More »
RETROSPECTIVE CANCELLATION INVALID IF NOT PROPOSED IN SCN & REASONS NOT RECORDED ISSUE Whether an order cancelling GST registration with retrospective effect is sustainable in law when the Show Cause Notice (SCN) did not propose such retrospective action, and the final order failed to record any reasons for choosing a retrospective date or addressing the… Read More »