High Court Quashes Bank Account Attachments for Lack of “Benami” Evidence 1. The Core Dispute: Suspicion vs. Proof The Initiating Officer (IO) sought to invoke the Prohibition of Benami Property Transactions (PBPT) Act by provisionally attaching bank accounts of the respondent. The IO alleged that these accounts were part of a benami transaction under Section… Read More »
IMPORTANT GST CASE LAWS 05.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) / 16(4) Manoj Kumar Singh v. Principal Commissioner [Amnesty for ITC] Due to the retrospective insertion of Section 16(5) (Finance Act No. 2 of 2024) and Circular No. 237/31/2024-GST, ITC for FY 2017-18 to 2020-21 is… Read More »
Landmark Ruling: Portal-Only Notice is Not “Effective Service” if Taxpayer Doesn’t Respond 1. The Core Dispute: Technical Compliance vs. Substantive Justice The Revenue issued a Show Cause Notice (SCN) by uploading it to the GST portal. When the assessee failed to respond, the officer sent repeated reminders—but only through the same digital mode. Eventually, an… Read More »
Writ Jurisdiction Barred After GSTAT Becomes Functional 1. The Core Dispute: Writ Remedy vs. Statutory Appeal The petitioner challenged a demand order passed under Section 73 (for FY 2019-20) which was subsequently affirmed by the first appellate authority. At the time of filing the writ petition, the Goods and Services Tax Appellate Tribunal (GSTAT) was… Read More »
Case Analysis: SET ASIDE of Adjudication Order due to Procedural Lapses & Lack of Mandatory Personal Hearing 1. The Core Dispute: Mandatory Hearing vs. “Portal-Only” Notice The petitioner-assessee challenged an adverse adjudication order on two primary procedural grounds: The “Hidden” Notice: The Show Cause Notice (SCN) and the final order were uploaded under the ‘Additional… Read More »
Stay on Section 74 SCN: Jurisdictional Challenge Over 1/3rd Land Deduction (2026) 1. The Conflict: Mandatory 1/3rd Abatement for Land The controversy stems from Paragraph 2 of Notification No. 11/2017-Central Tax (Rate), which imposes a mandatory deeming fiction. It requires builders to deduct exactly 1/3rd of the total consideration as the value of land, regardless… Read More »
Assessment Order Deemed Withdrawn: Condonation of Delay in Belated GSTR-3B Returns 1. The Core Dispute: “Best Judgment” vs. Belated Compliance The case involves a registered taxpayer who failed to file GSTR-3B returns for seven months. Following the statutory procedure, the department issued notices under Section 46 and subsequently passed “Best Judgment” assessment orders under Section… Read More »
Landmark Relief on ITC Limitation: Impact of New Section 16(5) and CBIC Circular 1. The Core Dispute: Section 16(2) vs. Section 16(4) The petitioner challenged the denial of Input Tax Credit (ITC) for the second half of FY 2018-19. The credit was availed in October 2019, which the Revenue claimed was beyond the deadline prescribed… Read More »
IMPORTANT INCOME TAX CASE LAWS 04.02.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 12AB (Condonation) Sunder Nagar Satsang Sabha v. CIT(E) [Finance Act 2024 Relief] Rejection of Form 10AB regularization solely due to a 16-month delay is unjustified. The Finance Act No. 2 of 2024 now empowers the Commissioner… Read More »
ITAT Ruling on Club Expenses, Section 14A Disallowance, and MAT Computation (AY 2017-18) In a significant decision for Assessment Year 2017-18, the Income Tax Appellate Tribunal (ITAT) provided clarity on the deductibility of corporate club expenses and the refined computation of disallowances related to exempt income. I. Corporate Club Expenses as Business Expenditure (Section 37)… Read More »