I. GST Demand order set aside due to improper SCN upload and denied personal hearing, even if portal issue was later rectified. II. Challenge to GST limitation extension notifications stayed pending Supreme Court’s decision. I. Demand Order Set Aside Due to Improper SCN Upload and Denied Personal Hearing. Issue: Whether a demand order passed under… Read More »
I. Demand order passed without opportunity to reply to SCN or hearing violates natural justice and requires readjudication. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. Demand Order Passed Without Opportunity to Reply or be Heard Violates Natural Justice. Issue: Whether a demand order issued under Section 73 of… Read More »
I. Demand order passed after considering the assessee’s reply is not subject to High Court interference; direct appeal is the appropriate remedy. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. Demand Order Passed After Considering Reply: Appeal is the Remedy, Not Writ. Issue: Whether a writ petition challenging a… Read More »
Non-filling of E-way bill Part-B, without a finding of tax evasion intent, does not attract Section 129 penalty. Issue: Whether the mere non-filling of Part-B of an e-way bill during transit, without any finding or indication of an intention to evade tax, is sufficient to attract a penalty under Section 129 of the Central Goods… Read More »
Writ petition against GST penalty for alleged fraud is dismissed as appealable, with directions to provide documents to the assessee for the appeal. Issue: Whether a writ petition challenging an order imposing a penalty under the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) should be entertained by the High Court when the… Read More »
Interim relief granted in GST appeal where Tribunal is not constituted, requiring 10% additional deposit for stay. Issue: When an assessee files a writ petition challenging an order of the first appellate authority (under Section 107 of the CGST/WGST Act, 2017) due to the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT), whether… Read More »
Notices issued in name of deceased assessee not treated as served on legal heir; Issue: Whether an assessment order imposing tax, interest, or penalty liability on a deceased person, but passed against their legal heir, is valid if the legal heir was unaware of the proceedings and was not given an opportunity of hearing, even… Read More »
IMPORTANT INCOME TAX CASE LAWS 28.05.2025 Here’s the requested case law analysis in a table format: Section Case Law Title Brief Summary Citation Relevant Act PRESS RELEASE, DATED 27-05-2025 N/A CBDT extended the due date for filing Income Tax Returns for Assessment Year 2025-26 from July 31, 2025, to September 15, 2025. Click Here Income-tax… Read More »
Tax effect for revenue appeals, when income is enhanced from a returned loss, is calculated on the returned loss plus assessed income, excluding uncarried forward earlier year losses. Issue: How to determine the “tax effect” for the purpose of the monetary limit for filing appeals by the revenue under Section 268A of the Income-tax Act,… Read More »
PCIT cannot revise a reassessment order under Section 263 if the AO conducted an inquiry and accepted the assessee’s substantiated claims, without the PCIT conducting independent inquiry or proving the order was erroneous and prejudicial. Issue: Whether the Principal Commissioner (PCIT) can invoke Section 263 of the Income-tax Act, 1961, to revise a reassessment order… Read More »