SCN and Proceedings Based on Omitted and Struck-Down Rule 96(10) Are Unsustainable and Quashed Issue Whether a Show Cause Notice proposing to deny or recover IGST refunds under Rule 96(10) of the CGST Rules, 2017 remains legally sustainable after Rule 96(10) has been declared ultra vires and subsequently omitted by Notification No. 20/2024–Central Tax. Facts… Read More »
Retrospective Cancellation and Suspension of GST Registration Under Section 29(2) Upheld Where SCN Contains Fraud Allegations Issue Whether a Show Cause Notice alleging address suppression to avoid tax and proposing retrospective cancellation and suspension of GST registration under Section 29(2) read with Rule 21A can be challenged directly via a writ petition without submitting a… Read More »
Rejection of IGST Export Refund Solely Based on Struck-Down Circular Is Unsustainable in Law Issue Whether an order rejecting a claim for refund of IGST on zero-rated export supplies, based exclusively on Board Circular No. 37/2018 on the ground of claiming a higher rate of duty drawback, is legally sustainable when the underlying circular itself… Read More »
Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings Issue Whether issuing a summary of a Show Cause Notice in Form DRC-01 (accompanied by an SCN belonging to a different taxpayer) satisfies the statutory requirement of serving a mandatory Show Cause Notice under Section 73 of the CGST/UPGST… Read More »
Pollution Control Services by Section 12AA Trust Qualify as Exempt Environment Preservation, Voiding Section 74 Notice Issue Whether pollution control and waste treatment activities undertaken by a Section 12AA registered charitable trust qualify as exempt charitable activities under “preservation of environment” under Entry 2(r)(iv) of Notification No. 12/2017-Central Tax (Rate). Whether the Revenue can invoke… Read More »
Operations of Urban Health Centres and Polyclinics under Ayushman Bharat constitute exempt healthcare services under GST. Issue Whether services supplied by an LLP in relation to the operation and management of Urban Health and Wellness Centres (UHWCs)/Urban Ayushman Aarogya Mandirs (UAAMs) and Polyclinics—funded via government grants through a nodal public sector undertaking—qualify as exempt “healthcare… Read More »
Injection of Solar Power into DISCOM Grid Without Wheeling-Banking Agreement Constitutes Exempt Outward Supply, Denying Input Tax Credit Issue Whether an assessee is entitled to Input Tax Credit (ITC) on inputs, input services, and capital goods used for setting up a solar power plant located at a remote location, where the generated electricity is injected… Read More »
Masala Paan Classification as Food Preparation Not Elsewhere Specified Under Chapter Heading 2106 90 99 Taxable at 18% GST Issues Whether “Masala Paan” or “Meetha Paan” is appropriately classified under Chapter Heading 2106 90 99 of the GST Tariff as a food preparation not elsewhere specified or included. Whether the supply of “Masala Paan” constitutes… Read More »
INCOME TAX CASE LAW 16.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 12AB ST. Ignatius Church v. CIT (Exemptions) Click Here Denial of renewal of registration to a long-established trust solely due to lack of a formal trust deed was unsustainable since Rule 17A(2)(b) permits alternative documentary evidence. Income-tax… Read More »
Penalty Under Section 271D Is Unsustainable Without Specific Revenue Proof of Section 269SS Contravention Penalty Under Section 271D Is Unsustainable Without Specific Revenue Proof of Section 269SS Contravention Issue Whether penalty under Section 271D can be sustained where the Revenue fails to establish that cash deposited by the assessee in its bank account constituted a… Read More »