ITAT Ruling: Reassessment Quashed for Invalid Sanction; Relief on Bogus Purchases & Peak Credit I. Inflated Transport and Handling Charges During a search, the Revenue found Excel sheets indicating that the assessee had inflated bills for transportation and port handling. The extra money was paid to vendors and then “routed back” in cash to the… Read More »
Case Summary: ITAT Rules in Favor of “LOTUS” Brand Owner on AMP Expenses, Staff Salary, and Section 14A I. Genuineness of Advertisement, Marketing & Promotion (AMP) Expenses The Assessing Officer (AO) doubted the genuineness of AMP expenses because some vendors failed to respond to statutory notices under Section 133(6). The Findings: The Commissioner (Appeals) reviewed… Read More »
Case Summary: ITAT Rules in Favor of Charitable Trust on Search Assessments, Limitation, and Exemptions I. Limitation Period for Search Assessments (Section 153B) The primary legal challenge was whether the assessments were completed within the statutory time limit. The Conflict: A search was initiated on 17-02-2021. The revenue claimed the search concluded on 20-04-2021 (when… Read More »
Notification regarding Health Security se National Security Cess Amendment Rules 2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2026 No. 02/2026 – HSNS CessG.S.R. 78(E).— In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government… Read More »
Advisory on Interest Collection and Related Enhancements in GSTR-3B Jan 30th, 2026 It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory, kindly click on the link given below: https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf
IMPORTANT GST CASE LAWS 30.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 56 Paradeep Phosphates Ltd. v. Addl. Comm. GST [Interest on Illegal Tax] Where IGST on ocean freight was refunded after being declared unconstitutional (Mohit Minerals), the assessee is entitled to 6% interest from the date of deposit… Read More »
Delayed Appeal Condoned Subject to Costs: The “Additional Notices” Tab Trap 1. The Core Dispute: Missing the Order on the GST Portal The assessee failed to file a statutory appeal within the prescribed limitation period against an adjudication order passed under Section 73. The Assessee’s Defense: They argued that the order was not visible in… Read More »
Detention Quashed: Misclassification is an Assessment Issue, Not a Ground for Section 129 Detention 1. The Core Dispute: Detention vs. Regular Assessment The Revenue intercepted a consignment of goods in transit. Although the goods were accompanied by all prescribed documents—including a valid tax invoice and e-way bill—the officer detained the goods under Section 129 of… Read More »
Exemplary Costs Imposed for Suppression of Facts: Abuse of Writ Jurisdiction Quashed 1. The Core Dispute: Suppression of Prior Litigation The petitioner approached the Gujarat High Court filing a writ petition to challenge an Appellate Order regarding the cancellation of their GST registration. The Hidden Fact: The petitioner had previously filed a writ petition for… Read More »
Andhra Pradesh High Court: State Liable for Stolen Seized Goods; Compensation Ordered for Police Negligence 1. The Core Dispute: Theft of Seized Assets in Police Custody The petitioner, a dealer in gold and silver bullion, was transporting 105 kgs of pure silver lumps and ₹2,05,000 in cash from Hyderabad to Salem. The assets were seized… Read More »