Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal

By | September 12, 2026
0 Comment

Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal Issue Whether filing a statutory appeal under Section 107 of the CGST/TNGST Act along with the mandatory 10% pre-deposit from the Electronic Cash Ledger creates a deemed stay that prohibits the Revenue from recovering or appropriating remaining demands from… Read More »

Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded

By | September 12, 2026
0 Comment

Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Issue Whether ex parte appellate orders passed under Section 107 of the CGST/UPGST Act against a company in liquidation, without issuing notice or… Read More »

GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded

By | September 12, 2026
0 Comment

GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded Issue Whether an adjudication order confirming a tax demand significantly exceeding the amount proposed in the Show Cause Notice (SCN) without issuing a notice of enhancement is… Read More »

GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law

By | September 12, 2026
0 Comment

GST Assessment Against Deceased Proprietor Without Personal Hearing Is Void and Non Est in Law Issue Whether an assessment order passed against a deceased sole proprietor without notice to the legal heir or mandatory personal hearing is legally valid. Whether an appellate endorsement rejecting a statutory appeal as time-barred can survive if the underlying assessment… Read More »

GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law

By | September 12, 2026
0 Comment

GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law GST Assessment Passed Against Deceased Proprietor Without Personal Hearing Is Void Ab Initio And Non Est In Law Issue Whether an assessment order passed under the CGST/APGST Act against a proprietary concern after the death of its… Read More »

Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination

By | September 12, 2026
0 Comment

Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination Issue Whether Clauses (c) and (d) of Section 17(5) of the CGST Act/DGST Act, 2017, which restrict Input Tax Credit (ITC) for works contract services and construction of immovable property, are unconstitutional. Whether a proposed structure qualifies as a “plant”… Read More »

Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts

By | September 12, 2026
0 Comment

Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts Issue Whether purchase tax under Section 7-A of the TNGST Act and Section 12 of the TNVAT Act is leviable on materials (sand, gravel, jelly) purchased from unregistered dealers and used in the execution of works contracts. Whether Section 3-B of the… Read More »

Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief

By | September 12, 2026
0 Comment

Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Issue Whether an assessee who withdraws a writ petition from the High Court can be granted liberty to file a statutory appeal before the Goods… Read More »

INCOME TAX CASE LAWS 11.09.2026

By | September 12, 2026
0 Comment

INCOME TAX CASE LAWS 11.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2 Prohibition of Benami Property Transactions Act, 1988 DCIT v. R. Bharathi Click Here Creation of trade payables, conversion into premium, and share buy-backs known to benamidars do not constitute benami transactions under section 2(9)(C); Income-tax contradictions do not alter… Read More »

Surrendered Advances in Seized Diary Lacking Specific Details Do Not Constitute Undisclosed Income Under Section 271AAB

By | September 12, 2026
0 Comment

Surrendered Advances in Seized Diary Lacking Specific Details Do Not Constitute Undisclosed Income Under Section 271AAB Issue Whether an amount surrendered under Section 132(4) based on vague diary notings of advances constitutes “undisclosed income” under the Explanation to Section 271AAB to attract a 10% penalty when no corresponding undisclosed asset, money, or corroborative evidence was… Read More »