Filing of Audit Report in Form 10B is Directory, Not Mandatory, for Section 11 Exemption. Issue: Whether the requirement to file the audit report in Form 10B before the due date, as per Rule 12A(1)(b) of the Income-Tax Rules, 1962, is mandatory or directory in nature for claiming exemption under Section 11 of the Income-tax… Read More »
Application of Funds by Charitable Trust, Including Revenue and Capital Expenditure, Leads to Nil Assessable Income Under Section 11. Issue: Whether the Assessing Officer erred in not considering the application of funds (both revenue and capital expenditure) by a charitable trust, resulting in the assessment of its income at gross receipts, even though the total… Read More »
IMPORTANT GST CASE LAWS 27.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 16 (CGST Act) Shree Jagannath Traders v. Chief Commissioner GST & Central Excise Matter remanded for re-adjudication; Ex-parte order rejecting ITC claim set aside as assessee not properly served and had no opportunity to substantiate claim. Click Here Central Goods and… Read More »
GST TDS Mismatch: Rejection of PMT-09 and Demand Order Set Aside for Lack of Proper Opportunity to Assessee. Issue: Whether the rejection of an assessee’s request (via PMT-09) to transfer TDS deposited under an old GSTIN to a new GST registration and the subsequent demand order are valid when the assessee, having undergone CIRP, claims… Read More »
Release of Detained Goods Ordered Upon Compliance with Section 129(1)(a) Despite E-way Bill Absence. Issue: Whether goods detained in transit solely for the absence of an e-way bill, while accompanied by a tax invoice and with both seller and purchaser registered, should be released, and whether the matter warrants further consideration regarding the substantial penalty… Read More »
CBEC Circular Clarifying 1% AIR Duty Drawback for Merchant Exporters is Retrospective from 2008. Issue: Whether CBEC Circular No. 35/2010-Cus. dated September 17, 2010, which clarified the entitlement of merchant exporters to 1% All Industry Rate (AIR) Customs Duty Drawback even if CENVAT was availed, should be applied retrospectively from 2008. Facts: The assessee, a… Read More »
No Prejudice Caused by Non-Issuance of Formal Show Cause Notice When Assessee Was Aware of Case and Contested it. Issue: Whether a demand order is invalid if only a summary of the Show Cause Notice (SCN) was issued along with a complete audit report, instead of a formal SCN, when the assessee was fully aware… Read More »
Anticipatory Bail Not Maintainable for Mere Summons Under Section 70 CGST Act in Bailable Offence. Issue: Whether an application for anticipatory bail is maintainable when the petitioner has only been issued a summon under Section 70 of the CGST Act for obtaining documents and evidence in a bailable offence, and there is no immediate apprehension… Read More »
Denial of Input Tax Credit Without Proper Opportunity of Hearing is Unsustainable. Issue: Whether the ex-parte disallowance of Input Tax Credit (ITC) without providing the assessee a proper opportunity to present their case and books of accounts is valid, especially when there is no evidence of fraudulent activity. Facts: The assessee held a license as… Read More »
IMPORTANT GST CASE LAWS 26.05.2025 Section Case Law Title Brief Summary Citation Relevant Act Stamp Duty Anand Jain v. State of Chhattisgarh Order rejecting application for refund of excess stamp duty paid on land purchase set aside; no reason assigned. Click Here Stamp Duty 2 (CGST Act) Beacon Tiles v. Bidhannagar Municipal Corporation Writ remedy… Read More »