Amount Paid Under Protest During Investigation Can Be Adjusted as Pre-Deposit. Issue Whether an amount deposited “under protest” by a taxpayer during a GST investigation, before the passing of a final order, can be adjusted towards the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107 of the CGST Act. Facts The… Read More »
HC Condones Appeal Delay Beyond Statutory Limit on Medical Grounds. Issue Can a High Court, exercising its constitutional writ jurisdiction, condone a delay in filing a statutory GST appeal beyond the maximum period prescribed under Section 107 of the CGST Act, especially when the delay was caused by a genuine and severe medical emergency? Facts… Read More »
HC Denies Writ for Time-Barred Appeal, Cites Lack of Procedural Flaw. Issue Whether a High Court can entertain a writ petition under Article 226 to review the merits of a GST demand order when the taxpayer has already missed the statutory deadline for filing an appeal under Section 107, and there are no apparent procedural… Read More »
Conditional Lifting of Bank Account Attachment Allowed to Ensure Business Continuity. Issue Can a provisional attachment of bank accounts under Section 83 of the CGST Act be lifted to allow a business to continue its operations, provided that the interest of the revenue is secured by the taxpayer giving a binding undertaking not to withdraw… Read More »
GST Notice Sent to Old Email is Invalid; HC Holds SCN Time-Barred. Issue Whether a Show Cause Notice (SCN) is considered legally served within the limitation period if it is sent to a taxpayer’s old, outdated email address, even when the department was aware of and had used the new authorized email for prior communications?… Read More »
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor who is already deceased, or if the proceedings must be directed against their legal representative to be legally sustainable. Facts The proprietor of a business,… Read More »
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor who is already deceased, or if the proceedings must be directed against their legal representative to be legally sustainable. Facts The proprietor of a business,… Read More »
SC Upholds HC Order Granting ITC Refund to SEZ Unit in ISD Scenario. Issue Can an SEZ unit claim a refund of unutilized Input Tax Credit (ITC) that it has received through an Input Service Distributor (ISD), even when the general rule specifies that only the supplier of goods or services to an SEZ unit… Read More »
IMPORTANT GST CASE LAWS 30.10.25 Section Case Law Title Brief Summary Citation Relevant Act S 7 Dynamic Techno Medicals (P.) Ltd., In re Issuance of demo sets of health aid products to specialists/executives for marketing/display, where ownership is retained and there is no sale or transfer of title, does not constitute ‘disposal’ or ‘supply’… Read More »
IMPORTANT INCOME TAX CASE LAWS 30.10.25 Section Case Law Title Brief Summary Citation Relevant Act S 2(15) Endocrine and Breast Surgery Foundation v. Commissioner of Income-tax, Exemptions Assessee-society’s activities (seminars/meetings, receiving donations from pharma companies and fees from doctors) were found to have a direct nexus with promotions for pharma companies and a hospital rather… Read More »