Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices

By | June 15, 2026
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Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »

Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73

By | June 15, 2026
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Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »

Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default

By | June 15, 2026
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Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »

Input Tax Credit Cannot Be Denied Automatically Solely Due to Retrospective Cancellation of a Supplier’s GST Registration

By | June 15, 2026
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Input Tax Credit Cannot Be Denied Automatically Solely Due to Retrospective Cancellation of a Supplier’s GST Registration Issue Whether the tax authorities are justified in denying Input Tax Credit (ITC) and demanding a tax reversal from a registered buyer on the sole ground that the supplier’s GST registration was subsequently cancelled with retrospective effect covering… Read More »

Category: GST

Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default

By | June 15, 2026
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Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default Issue Whether a bona fide purchasing dealer, who has complied with all statutory conditions and paid the tax amount to registered suppliers through legitimate banking channels, can be denied Input Tax Credit (ITC) and subjected to… Read More »

On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India

By | June 15, 2026
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On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India Issue Whether sales, marketing consulting, and HR advisory services provided on-ground in India by a domestic supplier to a Malaysian client for its Indian engagement constitute “intermediary services” under Section 2(13) of the IGST Act, 2017, thereby shifting the… Read More »

INCOME TAX CASE LAW 15.06.2026

By | June 15, 2026
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INCOME TAX CASE LAW 15.06.2026 INCOME TAX CASE LAW 15.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 10(23FBA) Deputy Commissioner of Income-tax v. Sundaram Alternative Opp Series High Yield Secured Debt fund Click Here Processing fees on NCD investments are intrinsically linked to investment risks and overall yield. They… Read More »

An Intimation Under Section 143(1) Does Not Merge Into a Section 143(3) Scrutiny Order, and Adjustments Must Be Appealed Separately

By | June 15, 2026
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An Intimation Under Section 143(1) Does Not Merge Into a Section 143(3) Scrutiny Order, and Adjustments Must Be Appealed Separately Issue Whether adjustments made in an intimation under Section 143(1) merge into a subsequent scrutiny assessment order passed under Section 143(3) (which merely adopted the 143(1) figures without independent modifications), thereby allowing the assessee to… Read More »

Reassessment Notices Issued Beyond the Recomputed Supreme Court Timeline and TOLA Extensions Are Time-Barred and Invalid

By | June 15, 2026
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Reassessment Notices Issued Beyond the Recomputed Supreme Court Timeline and TOLA Extensions Are Time-Barred and Invalid Issue Whether the reassessment order passed under Section 148A(d) and the subsequent notice issued under Section 148 on July 29, 2022, for Assessment Year 2014-15, are legally sustainable or invalid as being barred by the law of limitation. Facts… Read More »

Mandatory CSR Expenditures to Registered Trusts Qualify for Section 80G Deductions and Working Capital Adjustments Preclude Separate Interest Imputation on Delayed Receivables

By | June 15, 2026
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Mandatory CSR Expenditures to Registered Trusts Qualify for Section 80G Deductions and Working Capital Adjustments Preclude Separate Interest Imputation on Delayed Receivables Issue Whether an assessee can claim a tax deduction under Section 80G for corporate donations made to a registered, approved trust, even if that expenditure forms part of its mandatory Corporate Social Responsibility… Read More »