Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Issue Whether an assessee supplying packaged tea at 5% is entitled to an Input Tax Credit (ITC) refund under the inverted duty structure on account of higher tax rates (12%/18%) paid… Read More »
Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »
GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions Issue Whether a cancelled GST registration can be set aside and restored upon the assessee fulfilling statutory conditions and compliance requirements. Facts The petitioner was a registered person under… Read More »
Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »
INCOME TAX CASE LAWS 09.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(15) Commissioner of Income-tax (Exemptions) v. Gujarat Housing Board Where Gujarat Housing Board claimed exemption under sections 11 and 12, proviso to section 2(15) read with section 13(8) was not applicable and assessee was entitled to benefit of sections 11… Read More »
Attached Immovable Property Sale Barred By Limitation As Pre-2019 Three-Year Rule 68B Time Limit Applied Issue Whether the sale of the petitioner’s attached immovable property was barred by limitation under Rule 68B of the Second Schedule to the Income-tax Act, 1961, when the original three-year limitation period expired before the 2019 amendment extending the limit… Read More »
Employee Entitled to TDS Credit and Refund Even If Employer Fails to Deposit Tax Issue Whether the Income-tax Department can deny TDS credit, raise demands, or recover tax from an employee when tax was deducted at source by the employer but not deposited with the Central Government, and whether TDS deduction can be established using… Read More »
Assessment Orders Passed Without Proof of Valid Section 153D Mandatory Approval Are Void and Quashed Issue Whether assessment orders passed under Section 153A/143(3) can be sustained when the Revenue fails to produce tangible evidence of valid prior approval under Section 153D after the assessee specifically challenges its compliance. Facts The assessee is an individual engaged… Read More »
Unexplained Expenditure Addition Under Section 69C Deleted as Bearer Cheque Source Was Verified From Bank Account Issue Whether an addition under Section 69C for unexplained expenditure can be sustained merely because the assessee failed to fully explain the purpose of excess bearer cheque payments, even though the source of funds was verified from the assessee’s… Read More »
Where Cash Deposits Match Business Sales Volume, Unexplained Cash Additions Limited to Estimated 10% Without Section 115BBE Issue Whether cash deposits made by a pharmaceutical wholesaler during demonetization can be treated as entirely unexplained under Section 68 when sales are recorded, and whether a sustained estimated addition of 10% can be subjected to special tax… Read More »