Continuous TDS Deductions and Signed Balance Confirmations Extend Limitation Period, Rejection of Plaint Dismissed Issue Whether a recovery suit for an undocumented loan advanced in 2008 can be rejected at the threshold under Order VII Rule 11(d) of the CPC as barred by limitation, where the borrower issued signed balance confirmations and continuously deducted and… Read More »
Second reassessment notice under Section 148 for income already assessed and taxed is illegal and invalid Issue Whether an Assessing Officer (AO) can legally issue a second notice under Section 148 of the Income-tax Act, 1961 (corresponding to Section 280 of the Income-tax Act, 2025) for a transaction that has already been assessed and brought… Read More »
Reassessment Notice Based on Mere Change of Opinion Already Examined in Scrutiny Is Invalid Reassessment Notice Based on Mere Change of Opinion Already Examined in Scrutiny Is Invalid Issue Whether an assessment reopened under Section 148 of the Income-tax Act, 1961 is legally permissible when the specific transaction relied upon for reopening was already thoroughly… Read More »
Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed Issue Whether an assessee can seek direct appropriation of blocked Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A to satisfy the mandatory pre-deposit requirement for filing an appeal under Section 107(6). Facts The DGGI… Read More »
Writ Petition Is Not Maintainable Against Consolidated SCN and Order Covered Under Efficacious Statutory Appeal Issue Whether a writ petition is maintainable under Article 226 against an adjudication order confirming GST demands under Section 74 when an efficacious statutory appellate remedy is available on merits. Whether a consolidated Show Cause Notice (SCN) issued for multiple… Read More »
Provisional Release of Goods Under Section 67(6) Is Independent of Determination Proceedings Under Section 74A(9) Issue Whether the provisional release of seized goods under Section 67(6) of the CGST/DGST Act is contingent upon or linked to tax determination proceedings initiated under Section 74A(9). Facts The petitioner filed a writ petition challenging the scope and operation… Read More »
GST Registration Without Mandatory Biometric Aadhaar Authentication Is Not Allowed Nationwide To Prevent Fraud Issue Whether GST registrations can be permitted without mandatory biometric-based Aadhaar authentication in light of rampant fraudulent registrations obtained using stolen or frozen PAN/Aadhaar details of innocent individuals. Facts Writ petitions were filed highlighting widespread fraudulent GST registrations created using stolen… Read More »
Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107 Issue Whether a writ petition challenging a Show Cause Notice and Order-in-Original should be entertained when complex factual disputes exist and an efficacious statutory appellate remedy under Section 107 of the CGST/DGST Act is available. Whether questions regarding the applicability… Read More »
Constitutional Validity of Section 17(5)(c) and (d) Upheld with Functional Test Requiring Case-by-Case Fact Determination Issue Whether Clauses (c) and (d) of Section 17(5) of the CGST Act/DGST Act, 2017, which restrict Input Tax Credit (ITC) for works contract services and construction of immovable property, are unconstitutional. Whether a proposed structure qualifies as a “plant”… Read More »
Assessee is Entitled to Full Refund of Prepaid Taxes with Statutory Interest in Reassessment Proceedings Issue Whether an assessee who files a return of income in response to a notice under Section 148 is entitled to full credit and refund of prepaid taxes (advance tax and TDS) along with statutory interest under Section 244A, despite… Read More »