Delayed GSTR-3B Filing: Writ Petition Not Entertained; Assessee Directed to Appellate Remedy for ITC Denial Issue: Whether a High Court, in its writ jurisdiction, should intervene to condone a 14-day delay in filing GSTR-3B returns (beyond the Section 16(4) deadline) and quash a demand for denied Input Tax Credit (ITC), where such intervention would require… Read More »
Petition Regarding Electronic Credit Ledger Blocking Disposed as Apprehension Clarified Issue: Whether a writ petition challenging the blocking/debiting of an Electronic Credit Ledger under Rule 86A of the CGST Rules is maintainable when the core apprehension of the assessee regarding an actual debit (rather than merely blocking) is clarified by the department. Facts: An order… Read More »
Writ Petition Not Maintained for Procedural Challenges in ITC Denial When Appellate Remedy Exists Issue: Whether a writ petition challenging demands and penalties related to the alleged issuance of “goods-less invoices” and fraudulent Input Tax Credit (ITC) can be entertained on grounds of procedural irregularities (officer’s authority, lack of pre-consultation, consolidated SCN for multiple years)… Read More »
Writ Petition Not Entertained Due to Assessee’s Lack of Diligence in Responding to Show Cause Notice for Fraudulent ITC Issue: Whether a writ petition challenging an order confirming demand, interest, and penalty for fraudulent Input Tax Credit (ITC) is maintainable when the assessee failed to respond to multiple show cause notices and opportunities for personal… Read More »
Writ Petition Not Maintainable for Factual Disputes in Fraudulent ITC Cases When Appellate Remedy Exists Issue: Whether a writ petition (under Article 226 of the Constitution) is maintainable to challenge a penalty imposed for fraudulent Input Tax Credit (ITC) transactions, when the challenge involves disputed questions of fact regarding the petitioner’s role, the justification of… Read More »
Government Contractors Entitled to GST Reimbursement for Pre-GST Contracts Affected by Regime Change Issue: Whether government contractors who were awarded contracts prior to the implementation of the GST regime (July 1, 2017) are entitled to reimbursement of the additional GST impact on those contracts, especially when the execution of the work was ongoing when GST… Read More »
Assessee Providing Support Services to Overseas Parent Not an Intermediary for IGST Refund Issue: Whether an Indian subsidiary, providing support services to its foreign parent company (which deals with foreign universities and students) for facilitating Indian students’ enrollment in foreign courses, qualifies as an “intermediary” under the Integrated Goods and Services Tax Act, 2017, thereby… Read More »
ITR FILING when 26AS INCOME can be SKIPPED in ITR FILING ! INCOME TAX RETURN UPDATE
IMPORTANT INCOME TAX CASE LAWS 22.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 5 Deputy Commissioner of Income-tax v. Rare Enterprises Interest income from NPA company not taxable on accrual basis if no chance of recovery.No TDS Credit can be Taken Click Here Income-tax Act, 1961 10(38) Principal Commissioner of Income-tax 9 v.… Read More »
Capitation Fee by Educational Trust: Not a Charitable Object, Exemption Denied Issue: Whether a charitable trust engaged in education, specifically running a Dental Science College, is entitled to the benefit of exemptions under Sections 11 and 12 of the Income-tax Act, 1961, if it collects unaccounted “capitation fees” from students for management seats. Facts: For… Read More »