The requirement to maintain books of account under Section 44AA of the Income-tax Act, 1961, does not apply to a “Local Authority” that is not engaged in a business or profession. Issue Can a penalty be legally levied under Section 271A of the Income-tax Act, 1961, on a “Local Authority” for an alleged failure to… 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 »
A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition that challenges 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… Read More »
GST Rate Cuts Empower Farmers, Artisans, and MSMEs in Arunachal Pradesh The recent Goods and Services Tax (GST) rate rationalization, primarily through cuts from 12% to 5% across various products, is set to boost Arunachal Pradesh’s economy by improving affordability, market access, and strengthening local industries. Key Sectoral Benefits from Rate Reductions Handicrafts and… Read More »
A technical glitch on the GST portal cannot be a reason to deny an ITC re-credit. Issue Can the GST department refuse to re-credit a taxpayer’s legitimately due Input Tax Credit (ITC) by citing “technical limitations” or a lack of functionality on the common GST portal, especially when the taxpayer’s legal entitlement to that re-credit… Read More »
A court provided relief from multiple pre-deposits for overlapping GST demands. Issue When a taxpayer is faced with multiple, overlapping demand orders and notices from different GST authorities for the exact same issue and period, what is the appropriate legal remedy, and can a High Court provide relief from the statutory requirement of making a… Read More »
A taxpayer must exhaust the statutory appeal remedy before filing a writ petition. Issue Should the High Court or Supreme Court interfere with a GST demand order through a writ petition or a Special Leave Petition (SLP), especially when a statutory appeal remedy is available under the GST Act and the core issue involves the… Read More »
A demand notice under Section 73 of the CGST Act is invalid if it’s not preceded by a scrutiny notice in Form GST ASMT-10, as required by Section 61 of the Act. Issue Can the GST authorities legally initiate demand and recovery proceedings under Section 73 of the CGST Act, 2017, based on discrepancies they… Read More »
A massive ₹1.49 crore profiteering claim against a supplier of dental equipment was rejected by the GST Appellate Tribunal (GSTAT) after a direct verification with the supplier’s customers proved that the Input Tax Credit (ITC) benefit had, in fact, been passed on. Issue Can a significant profiteering claim, which was calculated by the Directorate General… Read More »
SC upholds stay on penalty for a missing biltee number on an invoice. Issue Is it legally valid to impose a penalty on a taxpayer for not mentioning the “biltee number” (transporter’s consignment note or lorry receipt number) on a tax invoice, especially when Rule 46 of the GST Rules, which details the required contents… Read More »