A court refused to grant an unconditional stay on a GST demand in a case challenging the constitutional validity of Section 16(2)(c) of the CGST Act. Issue In a writ petition that challenges the constitutional validity of Section 16(2)(c) of the CGST Act, is a taxpayer entitled to an unconditional stay on the recovery of… Read More »
No unconditional stay was granted on a demand while challenging Section 16(2)(c).1 Issue In a writ petition that challenges the constitutional validity of Section 16(2)(c) of the CGST Act, is a taxpayer entitled to an unconditional stay on the recovery of a tax demand, especially when other High Courts have already upheld the validity… Read More »
A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition challenging an adjudication order on the grounds of a violation of natural justice (specifically, improper service of a hearing notice), when a comprehensive statutory appellate remedy is available to the taxpayer under the GST… Read More »
A Metro Rail Corporation is not a “Governmental Authority” for a GST exemption. Issue Does a Metro Rail Corporation, which is set up as a 50:50 joint venture between the Central and State Governments, qualify as a “Governmental Authority” under the specific definition in GST law, thereby making the concessions it grants for project funding… Read More »
A taxpayer must exhaust the statutory appeal remedy before filing a writ petition. Issue Should a High Court entertain a writ petition against an order that rejects a claim for transitional CENVAT credit, especially when the dispute involves the verification of documents and a statutory appellate remedy is available to the taxpayer under the GST… Read More »
IMPORTANT INCOME TAX CASE LAWS 09.10.2025 Section Case Law Title Brief Summary Citation Relevant Act 56(2)(x)(b) Javidbhai Ahemadbhai Mansuri vs. Income-tax Officer ITAT quashed addition under Section 56(2)(x)(b) for difference between property’s purchase price and stamp duty value because the agreement and part payment were made in 2013, before the section came into force.… Read More »
A delay in the online “verification” of an audit report in Form 10BB is a condonable procedural lapse, especially when the report was uploaded on time and the delay was due to a professional’s oversight. Issue Should a delay in the final online “verification” step of filing an audit report in Form 10BB be condoned,… Read More »
Additional evidence cannot be used to contradict an income already declared in a return. Issue Can a taxpayer, who has already voluntarily declared a sum of seized cash as their “income from other sources” in their filed income tax return, be allowed to introduce new and additional evidence at a late appellate stage to try… Read More »
An ad hoc disallowance for alleged bogus creditors is invalid if the taxpayer provides complete supporting evidence to prove the genuineness of the transactions. Issue Can an Assessing Officer make a substantial ad hoc disallowance for alleged bogus creditors if the taxpayer provides comprehensive documentary evidence, including invoices, bank statements, and TDS records, to prove… Read More »
A case was remanded to allow the AO to examine new evidence on sundry creditors. Issue What is the appropriate course of action for an appellate authority when a taxpayer, whose entire balance of sundry creditors has been added back to their income due to non-submission of evidence, seeks to introduce voluminous new documentary evidence… Read More »