High Court Upholds TDS Obligation for Co-ops with Turnover Over ₹50 Cr; Proviso to Section 194A(3) is Valid Issue Whether the proviso to Section 194A(3) of the Income-tax Act (inserted by Finance Act, 2020), which mandates large co-operative societies (turnover exceeding ₹50 crores) to deduct TDS on interest payments, is unconstitutional and violative of Article… Read More »
Payments to Non-Exclusive Doctors are Professional Fees (194J), Not Salary (192); Hospital Not in Default. Issue Whether payments made by a hospital to a specific group of doctors constitute “Salary” under Section 192 or “Professional Fees” under Section 194J of the Income-tax Act, 1961. The core question was whether the relationship between the hospital and… Read More »
IMPORTANT GST LAWS 21.11.2025 Section of Act Case Law Title Brief Summary Citation Relevant Act Section 9 Srikanth Industries, In re A pack of ‘Mixed Talimpu Dinusulu’ (Channa dal, Urad dal, Mustard seeds, Jeera), where each component attracts 5% GST under different HSN codes, constitutes a mixed supply. Classification must follow the item attracting the… Read More »
IMPORTANT GST CASE LAWS 20.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Oil and Natural Gas Corporation Ltd., In re Minimum Guaranteed Off-take (MGO) charges retained for short-lifting of natural gas constitute compensation for breach of contract, not consideration for tolerating an act. Hence, these MGO charges are not liable to… Read More »
Assessment Quashed for Non-Issuance of DRC-01A (Pre-Oct 2020); Rule 142(1A) Was Mandatory. Issue Whether a GST assessment order is legally valid if the Proper Officer failed to issue the pre-show cause notice intimation in Form GST DRC-01A for a tax period prior to 15.10.2020, and whether the amendment to Rule 142(1A) (making the form directory)… Read More »
Penalty for Expired E-way Bill Quashed: Traffic Restrictions (Kanwar Yatra) Cited as Valid Reason for Delay Issue Whether a penalty under Section 129(3) of the CGST Act can be imposed for the expiry of an e-way bill during transit when the delay was caused by administrative traffic restrictions (specifically the Shravan Kanwar Yatra) and there… Read More »
Penalty for Detained Goods Must Be Under Section 129(1)(a) When Registered Owner Comes Forward Issue Whether the penalty for goods detained in transit should be calculated under Section 129(1)(a) (applicable when the owner comes forward) or under Section 129(1)(b) (applicable when the owner does not come forward), specifically when the goods are accompanied by a… Read More »
Writ Remedy: Delayed Appeal Permitted on Condition of 25% Pre-Deposit; Rectification Order Doesn’t Reset Limitation Issue Whether a taxpayer can be permitted to file a statutory appeal against an assessment order after the expiry of the limitation period, particularly when the delay was occasioned by pursuing a rectification application that resulted in a partial reduction… Read More »
HC Relegates Fraudulent ITC Case to Statutory Appeal; Writ Jurisdiction Declined Due to Complex Facts. Issue Whether a High Court should exercise its extraordinary writ jurisdiction under Article 226 to adjudicate a GST demand order involving complex allegations of fraudulent Input Tax Credit (ITC) and non-existent suppliers, or if the petitioner must exhaust the alternative… Read More »
Amount Deposited Under Protest During Investigation Can Be Adjusted Towards Mandatory Pre-Deposit for Appeal Issue Whether an amount deposited by a taxpayer “under protest” during the course of an investigation (specifically relating to IGST refund on exports against an Advance Licence) can be utilized and adjusted towards the mandatory 10% pre-deposit required under Section 107(6)… Read More »