12AB rejection remanded and delay condoned due to counsel’s difficulty and lack of effective notice Issue Condonation of Delay: Whether a delay of 111 days in filing an appeal can be condoned when caused by the previous counsel’s personal difficulty (mother’s chemotherapy) and the assessee’s lack of knowledge of the order. Natural Justice: Whether an… Read More »
GST Compliance: Essential Deadlines for December 2025 December 11, 2025: Monthly Outward Supplies Filing (GSTR-1) This is the due date for filing the GSTR-1 for the month of November 2025 for regular taxpayers who file their returns monthly. December 13, 2025: IFF Filing for Quarterly Taxpayers (IFF) This is the due date for furnishing… Read More »
December 2025 Income Tax Deadlines: Key Dates for Filing and Payments December 10, 2025: Extended Income Tax Return (ITR) Filing Deadline This is the due date for filing the return of income for Assessment Year (AY) 2025-26 for specific categories of assessees who do not have any international or specified domestic transactions. This deadline… Read More »
Goa State Tax Administration Strengthened with Expanded Officer Powers Order for Administrative Strengthening The Office of the Commissioner of State Tax, Goa, issued Order No. CCT/26-2/2025-26/3919 on November 26, 2025. The purpose of this order is to strengthen the administrative mechanism for the smooth and efficient implementation of the provisions under the Goa Goods… Read More »
Critical GST Alert: Update Bank Account Details by December 2nd to Prevent Registration Suspension Urgent Compliance Mandate The Goods and Services Tax Network (GSTN) has issued an advisory urging all GST-registered taxpayers to promptly update their bank account details on the GST portal. This mandatory action is required to ensure compliance with Rule 21A read… Read More »
GST System Shutdown Alert: Mandatory Disaster Recovery Drill Scheduled Maintenance Activity The Goods and Services Tax Network (GSTN) informed taxpayers and stakeholders about a scheduled Disaster Recovery Drill. This drill is a maintenance activity essential for ensuring the robustness of the GST system. Purpose of the Drill The primary goal of the Disaster Recovery… Read More »
Revenue warned on AI-hallucinated citations; IT Act presumptions inapplicable to GST proceedings Issue AI Verification: Whether Revenue authorities can rely on case law generated by Artificial Intelligence without human verification, leading to the citation of fake precedents. Cross-Statute Application: Whether statutory presumptions under the Income Tax Act (Sections 132, 292C) regarding seized documents can be… Read More »
High Court quashes assessment despite missed hearings; imposes ₹1 Lakh cost on Senior Citizen Issue Whether an assessment order passed ex parte due to the assessee’s repeated failure to attend personal hearings can be quashed when the default is attributed to severe medical issues (acute kidney condition), and whether costs should be imposed for the… Read More »
Payment under protest during assessment counts towards mandatory pre-deposit for filing GST appeal Issue Whether an amount paid “under protest” by an assessee during the course of assessment proceedings (investigation/adjudication) can be adjusted towards the mandatory 10% pre-deposit required under Section 107(6) of the CGST Act for filing an appeal. Facts Assessment Proceedings: The Department… Read More »
Endorsement by SEZ Officer not mandatory for zero-rated services prior to Sep 2018: Karnataka HC Issue Whether the endorsement of invoices by an SEZ Authorized Officer (under Rule 30(4) of the SEZ Rules) is a mandatory pre-condition for claiming zero-rated status on services supplied by a Domestic Tariff Area (DTA) provider to an SEZ… Read More »