Karnataka HC Quashes Parallel State GST Order Due to Prior Central Proceedings The Issue: The petitioner challenged a State GST adjudication order for FY 2018-19, arguing that the Central GST authorities had already “occupied the field” by initiating proceedings first. The Facts: Central Action: Issued a Show Cause Notice (SCN) on October 19, 2020.… Read More »
Parallel Proceedings: Central and State Authorities Cannot Adjudicate Simultaneously Issue Whether Central Tax Authorities can issue a Show Cause Notice (SCN) and proceed with adjudication for a transaction where State Tax Authorities have already passed an order and an appeal is currently pending. Facts The Period: Assessment Year 2021-22. State Action: The State Tax… Read More »
GST Refund Limitation: The 2019 Amendment Cannot Retroactively Curtail Accrued Rights This significant ruling by the Jammu & Kashmir and Ladakh High Court protects taxpayers from procedural changes that unexpectedly shorten the window for claiming tax refunds. The Core Conflict: “Relevant Date” Before and After 2019 The dispute centered on how the two-year deadline for… Read More »
Dual Assessment Orders for the Same Period Quashed: Consolidated Adjudication Ordered Issue Whether two different GST officers can pass separate adjudication orders for the same tax period (FY 2020-21) and whether an assessee is entitled to a consolidated hearing if they have already discharged a part of the tax liability under the first order.… Read More »
Composite GST SCN Covering Multiple Years is Invalid: Karnataka High Court Issue Whether a single “composite” Show Cause Notice (SCN) issued under Sections 73 or 74 of the CGST/KGST Act can legally club together multiple financial years, tax periods, or block periods into one consolidated demand. Facts The Notice: The petitioner received a single,… Read More »
Natural Justice: Matter Remanded Due to Lack of Effective Opportunity via “Additional Notices Tab” Key Highlights of the Case The Dispute: The petitioner-assessee, a regular return filer, was slapped with a tax demand under Section 73 (determination of tax not involving fraud). They claimed the SCN and the final order were never “noticed” because… Read More »
Karnataka HC Restores GST Registration and Remands Ex-Parte Order for Fresh Adjudication Key Highlights of the Case The Mismatch: The petitioner’s GST registration was cancelled in August 2022 for non-filing. Despite the cancellation, the Department issued a Section 73 notice for FY 2018-19 and passed an ex-parte order in March 2024 confirming a demand of… Read More »
IMPORTANT INCOME TAX CASE LAWS 23.01.2026 Relevant Act Section Case Law Title Brief Summary Citation PBPT Act, 1988 Section 24 (Attachment) Balkar Singh v. Initiating Officer [No Substitution of Property] While confirming a provisional attachment order, the Initiating Officer cannot substitute the originally attached property with a different one. Section 24(4) permits only “continuance” of… Read More »
TDS Credit Rulings: Timing Differences and Sister Concern Credits I. TDS Credit Follows the Income (Cash vs. Mercantile System) Issue: How should TDS credit be handled when an assessee follows the Cash System of accounting (taxable on receipt), but their clients follow the Mercantile System (deducting TDS on accrual)? Facts: The Mismatch: Clients deducted TDS… Read More »
Employee Not Liable for TDS Deducted but Not Deposited by Employer Issue Whether an employee can be asked to pay tax again (via a tax demand) if the employer has already deducted Tax Deducted at Source (TDS) from their salary but failed to deposit it with the Government due to liquidation or other reasons.… Read More »