COVID-19 limitation exclusion saves refund claim under Sec 77 for tax paid under wrong head Issue Whether the refund applications filed under Section 77 (tax paid under wrong head) for the period January 2019 to March 2022 were barred by limitation, or if they were saved by the exclusion of the COVID-19 period under… Read More »
Penalty for goods detention due to PIN code error with correct address unjustified: HC Issue Whether the detention of goods and imposition of penalty under Section 129 of the GST Act is justified when there is a minor one-digit error in the PIN code on the invoice/e-way bill, while the consignee’s address and other documents… Read More »
Imposition of interest and penalty quashed as demand cannot travel beyond SCN scope Issue Whether the adjudicating authority can legally impose interest and penalty in the final assessment order when the Show Cause Notice (SCN) issued for the relevant period proposed only the recovery of tax and contained no proposal or allegation regarding interest or… Read More »
Transporter not liable for consignor’s loading error; Vehicle seizure under Section 129(3) quashed Issue Whether a transporter can be held liable for tax evasion and have their vehicle seized under Section 129(3) of the GST Act due to a discrepancy (shortfall) in the quantity of goods compared to the E-way bill, when the error was… Read More »
GST cancellation order quashed for lack of reasoning; Suspension continued pending fresh adjudication Issue Non-Speaking Order: Whether a GST registration cancellation order is valid if it fails to assign reasons or address the documentary evidence (invoices, e-way bills, ledgers) submitted by the assessee in their defense. Suspension Validity: Whether the suspension of GST registration can… Read More »
IMPORTANT INCOME CASE LAWS 08.12.2025 Section Case Law Title Brief Summary Citation Relevant Act 10(38) Nilesh Bipinchandra Mehta HUF v. Principal Commissioner of Income-tax Revisional jurisdiction under Section 263 was quashed because the Assessing Officer’s acceptance of Long-Term Capital Gains (LTCG) exemption on share sales, with no discrepancy in documents, was not considered erroneous or… Read More »
Rejection of 80G application treating it as 12AB registration violation of natural justice; Matter remanded Issue Whether the Commissioner (Exemptions) can reject an application for approval under Section 80G by erroneously treating it as an application for registration under Section 12AB, and whether a subsequent rectification order cures the defect of not confronting the assessee… Read More »
High Court “clarification” is not a “Direction”; Fresh assessment barred by limitation Issue Whether a High Court’s observation clarifying that its order “would not preclude the Revenue from initiating fresh proceedings” constitutes a “finding or direction” under Section 153(6), thereby lifting the statutory time bar for completing an assessment. Facts Merger & Nullity: The original… Read More »
Interest u/s 244A allowed on Advance Tax refund even if claim missed in Return; withdrawal u/s 154 invalid Issue Whether the Assessing Officer (AO) is justified in withdrawing interest granted under Section 244A on a refund of advance tax, solely on the ground that the delay in claiming the refund was attributable to the assessee… Read More »
Reopening notice sent to defunct email ID held invalid; Assessment quashed Issue Whether a reopening notice under Section 148 is validly served under Section 282 if it is sent to an old, non-operative email ID of the assessee, despite the Department being aware of and having used the assessee’s new email ID for other correspondence.… Read More »