Assessing Officer directed to refund excess amount (beyond 20%) with interest due to non-receipt of refund application response and prior demand stay. Issue: Whether the Assessing Officer (AO) can be directed to refund the amount collected in excess of 20 percent of the tax demand for relevant assessment years, along with applicable interest, when the… Read More »
I. CPC’s Section 143(1) adjustment for contingent liability is erroneous if not debited to P&L account, as scope is limited to apparent errors. II. CPC’s Section 143(1) adjustment for late PF payment is erroneous if assessee already self-disallowed the amount, leading to duplication. I. CPC’s Section 143(1) Adjustment for Contingent Liability Disclosed but Not Debited… Read More »
Commissioner (Exemption) should not have rejected the assessee’s application for final approval under Section 80G(5) solely due to an inadvertent mistake in mentioning the incorrect sub-clause. Issue: Whether the Commissioner (Exemption) is justified in rejecting an assessee’s application for final approval under Section 80G(5) purely on the ground that the application was filed under an… Read More »
Remuneration paid to a specified person by a charitable trust is not subject to disallowance under Section 13 if the person is qualified and the revenue fails to prove excessiveness. Issue: Whether exemption under Section 11 of the Income-tax Act, 1961, can be denied to a charitable trust by invoking Section 13(1)(c)(ii) read with Section… Read More »
Commissioner’s cancellation of a long-standing charitable trust’s registration is invalid where no change in activities occurred, specific violations under Section 13/11(5) were unproven, non-registration with charity commissioner was not legally established as a violation, and donations to other trusts or rental income were permissible. I. Cancellation of Trust Registration Based on Private Trust Status When… Read More »
Charitable trust’s registration cancellation due to incorrect application section is set aside and remanded for fresh adjudication, as the Commissioner failed to issue a show-cause notice for the discrepancy. Issue: Whether the Commissioner (Exemption) can cancel the application for regularization of registration of a charitable trust solely on the procedural ground that the assessee applied… Read More »
IMPORTANT GST CASE LAWS 29.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 9 (CGST Act) Marudhar Food Products v. Assistant Commissioner, Central Goods and Services Tax Division SLP admitted against High Court judgment; issue of tax leviability prior to 27-7-2023 based on circulars not raised before adjudicating authority. Click Here Central Goods and… Read More »
GST assessment orders are invalid if they lack the Assessing Officer’s signature and a DIN, and the department is at liberty to conduct fresh assessments after proper notice. Issue: Whether GST assessment orders (Form GST DRC-07) are valid if they lack the signature of the Assessing Officer and a Document Identification Number (DIN), particularly in… Read More »
GST input tax credit on closing stock from UPVAT is denied if the goods were not sold under UPVAT before GST introduction. Issue: Whether an assessee, a registered dealer under the UP VAT Act, is entitled to claim Input Tax Credit (ITC) under Section 140 of the Central Goods and Services Tax Act, 2017 (CGST… Read More »
Writ petition against Commissioner’s order withdrawn for appeal to GST Appellate Tribunal. Issue: Whether an assessee should be granted permission by a High Court to withdraw a writ petition challenging an order, in order to enable them to avail the statutory remedy of appeal before the Goods and Services Tax Appellate Tribunal (GSTAT). Facts: The… Read More »