Temporary licensing of film rights falls under SAC 997332 at 12% GST, not IT software. Issue Classification & Tax Rate: Whether the temporary licensing of theatrical, satellite, sound, and digital film rights delivered via digital/encrypted modes constitutes a service in IT software taxable at 18% or temporary licensing of IP rights under SAC 997332 taxable… Read More »
Penalty Cannot Be Imposed Based on Vague Cyclostyled Notice Lacking Specific Grounds Issue Whether a penalty under Section 271(1)(c) of the Income-tax Act, 1961 can be validly imposed based on a cyclostyled show cause notice where irrelevant options were not struck off, making the notice vague and incapable of a proper response. Facts The Assessing… Read More »
Tribunal Must Reconsider Additional Evidence in Paper Book II-A Filed with Rule 29 Affidavit Issue Whether the High Court was justified in remitting the matter back to the Tribunal to fresh-consider whether Paper Book No. II-A was duly filed under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 and whether the documents therein… Read More »
Writ Is Maintainable Against Invalid IGST Demand When Airline Is Neither Recipient Nor Payer of CRS Services Issue Whether a writ petition challenging an IGST demand under Section 74(9) is maintainable despite the availability of an alternative statutory remedy, where the airline is neither the recipient nor the payer of Computer Reservation System (CRS) services.… Read More »
Retrospective Cancellation and Suspension of GST Registration Under Section 29(2) Upheld Where SCN Contains Fraud Allegations Issue Whether a Show Cause Notice alleging address suppression to avoid tax and proposing retrospective cancellation and suspension of GST registration under Section 29(2) read with Rule 21A can be challenged directly via a writ petition without submitting a… Read More »
Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (FY 2019-20 to 2021-22) is legally permissible, or if the statute mandates year-wise notices. Facts Composite SCN Issued: The tax authority issued a consolidated… Read More »
Absence of Live Nexus and Compliance with Pre-2021 PF Rules Invalidates Section 148 Reassessment Notice Issue Whether a reassessment notice under Section 148 is valid when the third-party statement lacks a live nexus with the assessee’s share capital transaction, and when late employee PF/ESIC deposits (paid before the Section 139 return due date) did not… Read More »
GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order Issue Whether the Appellate Authority under Section 107 of the CGST/MGST Act has the statutory power to dismiss an appeal for non-prosecution/non-attendance without deciding the matter on merits. Whether a non-speaking appellate order dismissing an appeal due to the assessee’s… Read More »
Revenue must pay 6% compensatory interest on delayed, unpaid Section 244A statutory refund interest. Issue Whether the Revenue must be directed to rectify the computation and release the balance interest when statutory interest under Section 244A was incorrectly computed. Whether the Revenue is liable to pay interest or compensation to the assessee on delayed, unpaid… Read More »
Employee Entitled to TDS Credit and Refund Even If Employer Fails to Deposit Tax Issue Whether the Income-tax Department can deny TDS credit, raise demands, or recover tax from an employee when tax was deducted at source by the employer but not deposited with the Central Government, and whether TDS deduction can be established using… Read More »