Appeal restored despite substantial delay; Discrepancy between SCN and Order noted Issue Whether an appeal against the cancellation of GST registration, which was dismissed as time-barred, should be restored for a hearing on merits when the delay is substantial, but the cancellation order was based on a ground (non-existent business) never alleged in the Show… Read More »
Writ dismissed as withdrawn; Petitioner directed to file Appeal under Section 107 Issue Whether a writ petition challenging a GST demand order (passed under Section 74) on the procedural ground that separate orders were not passed for each financial year is maintainable when an alternative efficacious remedy (appeal) exists. Facts The Order: The Adjudicating… Read More »
GST Refund on GIDC Leasehold Rights Transfer allowed; “Lack of Circular” is not a valid ground for rejection Issue Whether the Department can reject a refund claim for GST paid on the transfer of GIDC leasehold rights by citing “illegible documents” or the “absence of a GST Council circular,” despite a jurisdictional High Court… Read More »
Restoration of GST Registration allowed; Non-filing due to “Miscommunication with Consultant” condoned Issue Whether the GST registration of a petitioner, cancelled due to non-filing of returns for six months, should be restored when the failure was caused by a lack of technical knowledge and miscommunication with a tax consultant, and the petitioner is now… Read More »
GST Registration Cancellation Quashed: Absence during site visit due to medical reasons is not fraud Issue Whether a GST registration can be cancelled solely based on an adverse site visit report (finding the premises closed/proprietor absent) when the proprietor had a valid medical reason for the absence, and whether a Show Cause Notice (SCN)… Read More »
Blocking of ITC Ledger Quashed: “Borrowed Satisfaction” from Enforcement Wing Insufficient Issue Borrowed Satisfaction: Can a Competent Authority block an Electronic Credit Ledger under Rule 86A solely by relying on reports from an Enforcement Authority, without forming an independent “reason to believe”? Validity of Order: Is a blocking order valid if it is cryptic,… Read More »
Interest on Delayed Refund under Vivad Se Vishwas Act (VSV) Allowed; Interest on Interest also granted Issue Whether an assessee is entitled to interest under Section 244A of the Income-tax Act on a refund determined under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) if the department delays the actual payment, and… Read More »
TDS credit allowed even if not reflected in Form 26AS due to deductor’s default Issue Whether an assessee can be denied credit for Tax Deducted at Source (TDS) solely because the amount is not reflected in Form 26AS, even though the tax was actually deducted from the income but not deposited by the deductor… Read More »
Surcharge on Discretionary Trusts restricted to slab rates; Flat 37% surcharge rejected Issue Whether an Assessing Officer (AO) can levy a flat surcharge of 37% on a charitable trust (assessed as an AOP without Section 12A registration) where the income is chargeable at the Maximum Marginal Rate (MMR), or if the surcharge must follow… Read More »
Notice under Section 148A(b) quashed for confusing “Inquiry” with “Show Cause” Issue Whether an Assessing Officer (AO) can issue a notice under Section 148A(b) to call for information and conduct an inquiry, effectively mixing the distinct stages of Section 148A(a) (inquiry) and Section 148A(b) (show cause). Facts Assessment Year: 2019-20. Source of Action: The… Read More »