Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed Issue Whether an SCN issued in Form GST DRC-01 via the portal and notified through automated email/SMS alerts constitutes valid statutory service under Section 169 of the CGST/BGST Act. Whether a writ petition under Article 226 challenging an ex parte demand order… Read More »
Penalty Under Section 74 Not Invokable Automatically via Audit Detection Without Intent or Suppression Issue Whether a penalty under Section 74 for fraud, willful misstatement, or suppression of facts can be invoked automatically based on audit observations when tax and interest are paid pre-SCN without deliberate intent to evade tax. Facts Audit Detection: During an… Read More »
Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »
Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »
Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »
Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »
Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST Issue Whether electricity charges recovered at actual cost on a pro-rata basis without markup by a facility management provider qualify for exclusion as a pure agent under Rule 33, thereby avoiding GST liability. Facts Service Provider & Project:… Read More »
DGGI Officers Possess Nationwide Intelligence Jurisdiction and Can Issue and Adjudicate Common Show-Cause Notices Issue Whether the Director General of GST Intelligence (DGGI) has jurisdiction to investigate and issue a common show-cause notice (SCN) across multiple States to taxpayers administratively assigned to State GST authorities. Whether the adjudication of a common SCN involving multiple noticees… Read More »
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INCOME TAX CASE LAW 18.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 5 Seaview Developers (P.) Ltd. v. DCIT Excess CAM charges collected on estimate and held as ‘advance from customers’ with a contractual duty to adjust/refund via credit notes represent a liability, not taxable income. Click Here Income-tax Act, 1961 Section… Read More »