I. Service of Notice Under Section 143(2) on a Sunday Due to Post Office Closure: Valid Service. Issue: Whether the service of a notice under Section 143(2) of the Income-tax Act, 1961, on October 1, 2012, is considered valid and within the limitation period, even though the prescribed last date for service was September 30,… Read More »
Four Key Rulings on Interest Disallowance, TDS on Retainership Fees, and International Taxation of Services. I. Interest on Borrowed Capital – Commercial Expediency of Interest-Free Loans to Associate Concerns. Issue: Whether interest expenditure incurred by an assessee-company on inter-corporate deposits can be disallowed under Section 36(1)(iii) if it simultaneously advances interest-free loans to its associate… Read More »
I. Demand Order Set Aside Due to Improper SCN Service and Opportunity to Reply Granted. Issue: Whether a demand order issued under Section 73 of the CGST/Delhi GST Act, 2017, should be set aside if the Show Cause Notice (SCN) was uploaded solely on the “Additional Notices” tab of the GST portal, allegedly without coming… Read More »
Rectification of GSTR-1 for Mismatch Allowed for AY 2020-21 Onwards, Extending Circular 183/2022. Issue: Whether an assessee should be allowed to rectify Form GSTR-1 for September 2020 (Assessment Year 2020-21) to correct an address mismatch in an invoice, thereby enabling the recipient to claim Input Tax Credit (ITC), notwithstanding the time limit prescribed in Section… Read More »
IMPORTANT GST CASE LAWS 22.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 2 (IGST Act) IDP Education India Pvt Ltd v. Union of India Assessee providing support services to foreign holding company for Indian students not an intermediary; refund claim of IGST cannot be rejected. Click Here Integrated Goods and Services Tax Act,… Read More »
Legality of GST Limitation Extensions Upheld; Writ Petition Dismissed. Issue: Whether Notification No. 56/2023-CT dated December 28, 2023 (and its corresponding State GST notification, G.O.(Ms) No. 1 dated January 2, 2024), extending the time limit for passing orders under Section 73(9) of the CGST/TNGST Act for Assessment Year 2018-19, are valid and constitutional, or if… Read More »
I. Demand for Ineligible ITC – Order Set Aside for Lack of Personal Hearing; Remanded for Fresh Adjudication. Issue: Whether a demand order raised for availing ineligible Input Tax Credit (ITC) should be set aside if the assessee claims their reply to the show cause notice (SCN) was not furnished (due to an accountant’s error)… Read More »
Rejection of Rectification Application Without Reasons or Hearing Set Aside. Issue: Whether an application for rectification of a mistake in an assessment order can be rejected by the tax authority without assigning any reasons for the rejection and without providing an opportunity of personal hearing to the assessee, particularly when the rectification sought could adversely… Read More »
Assessment Order Quashed for Lack of Assessing Officer’s Signature; Proceedings Set Aside. Issue: Whether a pre-show cause notice, show cause notice, and assessment order (specifically the final order in Form GST DRC-07) are valid if the assessment order does not bear the signature of the Assessing Officer, as required by law. Facts: For the period… Read More »
Assessment Order Quashed for Absence of DIN; Fresh Proceedings Allowed with DIN. Issue: Whether a show cause notice, summary of order, and attachment order issued in Form GST DRC-07 are valid if they do not contain a Document Identification Number (DIN), in light of judicial precedents and circulars issued by the CBIC. Facts: For the… Read More »