Portal-only upload of notice after GST registration cancellation is invalid, quashing the tax order Issue Whether the State Tax Department can legally sustain a tax assessment order passed under Section 73 when the underlying show cause notice was served solely by uploading it to the GST portal after the taxpayer’s registration had already been cancelled.… Read More »
Written Grounds and Digital Evidence Validate GST Arrests for Fraudulent Input Tax Credit, Denying Bail Issue Whether the arrest of the petitioners by the DGGI for allegedly operating fake firms and passing fraudulent Input Tax Credit (ITC) via goods-less invoices is legally valid under Section 69 of the CGST Act, 2017, read with Section 35… Read More »
Retrospective GST Registration Cancellation Exceeding Show Cause Notice Scope Is Invalid and Liable to Be Quashed Issue Whether the GST authority can legally cancel a taxpayer’s GST registration with retrospective effect when the underlying Show Cause Notice (SCN) only cited non-filing of returns for the last six months and proposed suspension from a current date,… Read More »
Section 16(5) Non-Obstante Clause Overrides Section 16(4) Deadlines, Validating Delayed Input Tax Credit Claims Issue Whether the subsequently introduced non-obstante provision under Section 16(5) overrides the standard statutory time limits of Section 16(4), thereby validating Input Tax Credit (ITC) claims for the financial year 2018-19 if the corresponding monthly returns were furnished on or before… Read More »
Later Introduced Non Obstante Provision Overrides Section 16(4) Deadlines Validating Delayed Input Tax Credit Claims Issue Whether the later-introduced non-obstante clause under Section 16 extends the limitation period for claiming Input Tax Credit (ITC) for March 2020, thereby overriding the regular statutory timelines under Section 16(4) for returns filed on or before November 30, 2021.… Read More »
Challenge to Pan Masala Cess Show Cause Notice Dismissed as Premature Since No Final Conclusion Was Drawn Issue Whether a writ petition challenging a Central GST show cause notice and corrigendum issued under the Health Security se National Security Cess Rules, 2026, is maintainable when the petitioner alleges jurisdictional error and ex-parte conclusions despite the… Read More »
Subsequent parallel adjudication on the same cause and period by distinct GST authorities is barred Issue Whether the State GST authority can proceed with parallel adjudication and tax demands for the 2019-20 period when the Central GST authority has already initiated parallel proceedings on the exact same subject-matter and cause of action. Facts The petitioner-assessee… Read More »
INCOME TAX CASE LAWS 30.05.2026 INCOME TAX CASE LAWS Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(14) Jignesh Harshadbhai Patel v. Income-tax Officer Click Here Jointly owned agricultural land located beyond municipal limits does not constitute a “capital asset”. No capital gains addition is sustainable, especially when identical transactions… Read More »
Mandamus cannot compel authorities to issue Form 26A certificates without supporting verifiable data Issue Whether a writ of mandamus can be issued to compel a deductor (Airports Authority of India) to execute an Accountant’s Certificate in Form 26A when the underlying physical and digital records required to verify the tax payment data have been destroyed… Read More »
No TDS is permissible on enhanced highway acquisition compensation as it constitutes a tax-exempt judgment debt Issue Whether tax deduction at source (TDS) under Section 194LA of the Income-tax Act can be deducted from enhanced compensation awarded via an arbitral award under Section 3G(5) of the National Highways Act for the acquisition of agricultural land,… Read More »