Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »
Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »
Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »
Input Tax Credit Claimed in March 2020 Return Filed Before Cut-Off Is Valid Under Section 16(5) Issue Whether an Input Tax Credit (ITC) claim for March 2020 can be denied as time-barred under Section 16(4) when the return was furnished on 17.11.2020, in light of the relaxed timeline under Section 16(5) of the CGST/KGST Act.… Read More »
Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Issue Whether deducting embedded KVAT/Service Tax from pre-GST quoted contract rates and adding 18% GST on the net figure for government contracts completed after 1… Read More »
Assignment of Leasehold Rights in Land and Building Is Immovable Property Transfer, Exempt From GST Issue Whether GST is leviable under Section 7 of the CGST/GGST Act on the assignment and transfer of leasehold rights in a plot of land and building constructed thereon for a lump-sum consideration. Facts Original Lease: A plot of land… Read More »
INCOME TAX CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act N/A India-Mauritius DTAA Amendment Protocol approved to amend the India-Mauritius DTAA to curb treaty shopping by revising the preamble and introducing the Principal Purpose Test (PPT) to deny treaty benefits for abusive arrangements. Click Here Income-tax Act, 1961 /… Read More »
Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted Issue Whether criminal prosecution under Section 276C(1)(i) for willful attempt to evade tax can be sustained when the foundational penalty under Section 271AAB has been quashed by the Income Tax Appellate Tribunal and no stay on the quashing order exists. Facts… Read More »
Short Response Window and Unsubstantiated Veil-Lifting Invalidates Section 179 Recovery Order Against Directors Issue Whether a Section 179 order holding directors liable for a public limited company’s tax dues is legally sustainable when issued with only two days’ response time and without providing foundational facts to lift the corporate veil. Facts Tax Default and Notice:… Read More »
Reassessment Notice Issued Under TOLA for AY 2015-16 Quashed as Time-Barred Following Rajeev Bansal Precedent Issue Whether reassessment proceedings initiated for Assessment Year 2015-16 under Section 148, following the deemed show-cause notice procedure pursuant to Ashish Agarwal, are time-barred and liable to be quashed under Section 149 read with TOLA in light of the Supreme… Read More »