Late Filing of Audit Report Not Fatal if Done Before Assessment is Completed. Issue Can a charitable trust be denied the tax exemption under Section 11 of the Income-tax Act solely on the grounds that its mandatory audit report in Form 10B was filed after the prescribed due date, even if the report was furnished… Read More »
ITAT Quashes Presumptive Income Addition Made in Limited Scrutiny Issue: Whether an Assessing Officer (AO) conducting a “limited scrutiny” assessment (specifically opened only to examine cash deposits)can subsequently travel beyond the stated scope and make an addition to the taxpayer’s income under the presumptive business income section (Section 44AD), without following the mandatory procedure to… Read More »
IMPORTANT GST CASE LAWS 29.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 5 R.K.Ispat Ltd. v. Union of India Challenge to a Show Cause Notice (SCN) issued by the Central Authority on the ground that the monetary limit did not exceed Rs. 1 crore was dismissed, as the fixation of monetary limits… Read More »
HC Directs Authority to First Decide on SCN Rectification Before Adjudication. Issue When a taxpayer files an application under Section 161 of the CGST Act to rectify an alleged error in a Show Cause Notice (SCN), is the adjudicating authority obligated to first consider and dispose of that rectification application before proceeding with the hearing… Read More »
Bail is the Norm in GST Fraud Cases Once Investigation Against Applicant is Complete. Issue Can bail be denied to an accused in a GST Input Tax Credit (ITC) fraud case on the sole ground that the investigation against a co-accused (who is absconding) is still pending, especially after the investigation against the applicant is… Read More »
HC Directs Assessee to Appeal, Declines Writ Petition Against Confiscation Order. Issue Can a taxpayer bypass the statutory appeal process provided under the GST Act and directly approach a High Court with a writ petition to challenge a confiscation order, even on the grounds of an alleged violation of the principles of natural justice? Facts… Read More »
Penalty for Missing E-way Bill Falls Under Milder Clause if Owner is Registered. Issue When goods in transit are accompanied by a valid tax invoice and the owner of the goods is a registered taxpayer, should the penalty for the sole infraction of not carrying an e-way bill be levied under the harsher clause (1)(b)… Read More »
HC Upholds Right to Copies of Seized Data Once Cloning is Complete. Issue Does a taxpayer have an enforceable right under Section 67(5) of the CGST Act to obtain copies of data from seized electronic devices, and can the department deny this right indefinitely by citing potential prejudice to the investigation, especially after the data… Read More »
Payment into ECL is a Valid Deposit for Bail; HC Rejects Cancellation Plea. Issue Does a payment made by crediting an amount to the Electronic Credit Ledger (ECL) under the GST regime, without debiting it against a specific tax liability, constitute a valid “deposit” with the Government for the purpose of fulfilling a condition for… Read More »
GST Exemption Denied for School Bus Services as Fees Are Paid Directly by Parents. Issue Whether transportation services provided to students are considered services rendered “to an educational institution” and thus exempt from GST under Sl. No. 66 of Notification 12/2017-CTR, when the transporter has an agreement with the school but collects the transportation fees… Read More »