IMPORTANT INCOME TAX CASE LAWS 27.10.2025 Section/Notification Case Law Title Brief Summary Citation Relevant Act Notification Govt. notifies revised India-Qatar DTAA effective from FY 2026-27 Government of India notified the revised Double Taxation Avoidance Agreement (DTAA) with Qatar, effective from FY 2026-27. Revised Article 11(3) clarifies the term “State” to include RBI and… Read More »
IMPORTANT GST CASE LAWS 27.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Ravi Steel Industries v. Union of India Where State authorities had already issued orders/appeals pending for FY 2017-18 and 2018-19, and the Central authority issued parallel Show Cause Notices (SCNs) for the same periods, the Central authority was directed… Read More »
HC Permits Time-Barred Appeal, Citing Denial of Hearing and Natural Justice Violation. Issue Can a taxpayer, who was denied a personal hearing before the passing of an adverse Order-in-Original and subsequently missed the statutory appeal deadline, be granted an opportunity by a High Court in a writ petition to file the appeal beyond the limitation… Read More »
SC Upholds Assessment; Directs Assessee to Appeal Despite Claims of Illegible Documents. Issue Does the supply of illegible relied-upon documents (RUDs) by the tax department and the grant of fewer than three personal hearings constitute a violation of the principles of natural justice sufficient to invalidate an assessment order? Facts The petitioner-assessee challenged an assessment… Read More »
HC Permits Time-Barred Appeal, Citing Denial of Hearing and Natural Justice Violation. Issue Can a taxpayer, who was denied a personal hearing before the passing of an adverse Order-in-Original and subsequently missed the statutory appeal deadline, be granted an opportunity by a High Court in a writ petition to file the appeal beyond the limitation… Read More »
A provisional attachment notice is invalid if it fails to state the legal provision under which it is issued and the reasons for the attachment. Issue Is a provisional attachment of a bank account and receivables under Section 83 of the CGST Act legally valid if the notice for such attachment is issued without mentioning… Read More »
GST Demand Beyond Show-Cause Notice is a Violation of Law and Must Be Quashed. Issue Can a tax authority raise a final demand for tax, interest, and penalty in an assessment order that is higher than the amount originally proposed in the show-cause notice (SCN), without violating the principles of natural justice and the specific… Read More »
The correct GST rate for flavoured milk is 5%, not 12%, based on binding judicial precedents. Issue Should flavoured milk be taxed at a 5% Goods and Services Tax (GST) rate, as applicable to milk, or at a higher rate of 12%? Facts The petitioner, a cooperative milk union that manufactures flavoured milk, was subjected… Read More »
Central GST Can’t Adjudicate Years Already Under State Scrutiny, Can Proceed on Others. Issue When a Central GST authority issues a Show Cause Notice (SCN) covering multiple financial years, but a State GST authority has already initiated proceedings for some of those years, does the jurisdictional bar under Section 6(2)(b) of the CGST Act apply… Read More »
Co-op societies were not required to deduct TDS on member deposits before the June 2015 amendment. Issue Whether a co-operative society had a statutory obligation under the pre-amended Section 194A(3)(v) of the Income-tax Act, 1961, to deduct tax at source (TDS) on interest paid or credited to its members on their time deposits for the… Read More »