Remand of SEZ Refund Claims: HC Rebukes Revenue for Disregarding Binding Precedent Issue Binding Precedent: Can an Appellate Authority disregard a binding judgment of another High Court (specifically the Gujarat HC in Britannia Industries) solely because the Revenue has filed an appeal against it in the Supreme Court? Refund Eligibility: Whether an SEZ unit is… Read More »
Delhi HC Quashes “Mechanical” Cancellation of boAt’s GST Registration; Imposes Costs on Revenue Issue Whether a GST registration cancellation order is legally sustainable when it is passed without considering the taxpayer’s detailed reply and documents, without assigning reasons for retrospective effect, and where the Appellate Authority mechanically affirms such an unreasoned order. Facts Petitioner: MS… Read More »
Delhi HC to Decide if GST Refund Limitation is Directory & Validity of Late Deficiency Memos Issue The Delhi High Court has taken up two substantial questions of law that could redefine GST refund litigation: Limitation Period: Whether the two-year limitation period prescribed under Section 54(1) of the CGST Act is mandatory (an absolute deadline)… Read More »
No Coercive Action if Accused Cooperates in Fake ITC Probe (Harsh Wadhwani & Anr. v. Additional Director General, DGGI) Issue: Whether GST enforcement authorities can take coercive action (such as blocking the Electronic Credit Ledger (ECrL) or initiating arrest proceedings) against a taxpayer accused of claiming fake Input Tax Credit (ITC) if the accused demonstrates… Read More »
GST Registration Cancellation Impermissible When Tax Liability is Discharged Issue: Whether the Goods and Services Tax (GST) registration of a taxpayer can be legitimately canceled by the authorities solely on the ground of non-filing of GST returns under Section 29(2)(c) of the CGST Act, even when the taxpayer has already discharged the entire tax… Read More »
Demand Order Valid Despite Missing Signature if Officer Details are Present Issue: Whether an Order-in-Original (OIO) or demand order issued by the adjudicating authority under the Goods and Services Tax (GST) Act is rendered invalid solely because it lacks the physical signature of the official who passed the order, provided the electronic communication contains… Read More »
A Single SCN Consolidating Multiple Financial Years is Impermissible (Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department) Issue: Whether the issuance of a single Show Cause Notice (SCN) in Form GST DRC-01, consolidating tax demands and orders across multiple distinct financial years, is legally valid and permissible under the provisions… Read More »
Notification u/s 10(46) of the Income Tax Act, 1961 in the case of State Pollution Control Board, Odisha MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5440(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961… Read More »
Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Odisha Real Estate Regulatory Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5441(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax… Read More »
Notification u/s 10(46) of the Income Tax Act 1961 in the case of Haryana State Board of Technical Education (HSBTE) Panchkula MINISTRY OF FINANCE Department of Revenue (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5442(E).— In exercise of the powers conferred by clause (46) of section 10 of the… Read More »