Strategic Classification: ‘Education’ vs. ‘General Public Utility’ (GPU) The Trap: Assessing Officers often try to classify Yoga or similar training under the residual category of “General Public Utility” (GPU). If classified as GPU, the trust loses its exemption if commercial receipts (fees) exceed 20% of total receipts (proviso to Section 2(15)). The Shield: This judgment… Read More »
SECTION 2(22)(e) DOES NOT APPLY TO COMMERCIAL TRANSACTIONS (TIME SHARE PURCHASE) ISSUE Whether outstanding payables by the assessee to its wholly-owned subsidiaries for the purchase of time share weeks, involving service tax and regular clearing of accounts, constitute “Deemed Dividend” under Section 2(22)(e) or are genuine commercial transactions. FACTS Business: The assessee is engaged in… Read More »
TRADE PROMOTION & POLICY ADVOCACY QUALIFIES AS CHARITABLE PURPOSE U/S 2(15) ISSUE Whether a non-profit entity engaged in policy advocacy to promote trade, commerce, and investment between India and the European Union constitutes a “Charitable Purpose” under the limb of “Advancement of any other object of general public utility” (GPU) under Section 2(15), or whether… Read More »
Delhi HC Sets Strict Boundaries: No Automatic IT Presumptions or AI-Generated Fake Cases in GST Disputes Independent Scrutiny of Income Tax Evidence The Delhi High Court clarified that while GST authorities can independently examine material seized during Income Tax searches to issue Show Cause Notices (SCN), they cannot automatically apply the legal presumptions of the… Read More »
Key amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015 Amendments primarily aimed at the non-government sector, also rationalize provisions for government sector Measures to provide subscribers greater flexibility, choice and autonomy in investment decisions and aid managing accumulated pension wealth Posted On: 19 DEC 2025 8:16PM by PIB Delhi In furtherance of… Read More »
IMPORTANT GST CASE LAWS 19.12.2025 Relevant Act Section Case Law Title / Advisory Brief Summary Citation / Source CGST / IGST Act GSTR-9/9C Advisory GSTN Consolidated FAQs for FY 2024-25 GSTN released a consolidated FAQ for filing Annual Returns (GSTR-9) and Reconciliation Statements (GSTR-9C) for FY 2024-25. It clarifies ITC reporting, RCM, table-wise disclosures, and… Read More »
WRIT JURISDICTION DECLINED IN FAKE ITC FRAUD; ASSESSEE RELEGATED TO APPEAL ISSUE Whether a Writ Petition under Article 226 is maintainable against an assessment order confirming a demand for fraudulent ITC, when the petitioner alleges violation of natural justice (no personal hearing), but the record shows they were aware of the notices and had… Read More »
LIMITATION PERIOD COMPUTATION: DAY OF COMMUNICATION IS EXCLUDED (‘DAY ZERO’) ISSUE How to correctly compute the limitation period for filing an appeal before the Appellate Authority under Section 107 of the CGST Act. Specifically, whether the date of communication of the order is to be included or excluded, and whether an appeal filed on… Read More »
CHARTERED ACCOUNTANT GRANTED BAIL IN ₹40 CR GST EVASION CASE ISSUE Whether a Chartered Accountant, alleged to have connived in a GST fraud of over Rs. 40 Crores, is entitled to bail after spending two months in custody, considering the offense is triable by a Magistrate and relies primarily on documentary evidence. FACTS The… Read More »
ISD ENTITLED TO TRANSITION PRE-GST CREDIT VIA TRAN-1 DESPITE PORTAL GLITCHES ISSUE Whether an Input Service Distributor (ISD) is entitled to transition accumulated pre-GST Cenvat credit (via Form TRAN-1) and distribute it to its units, despite the GST portal’s initial failure to allow such filing and the Revenue’s technical objection that ISDs do not… Read More »