Section 148 Reassessment Notice Issued to a Deceased Assessee Is Invalid and Void Ab Initio Section 148 Reassessment Notice Issued to a Deceased Assessee Is Invalid and Void Ab Initio Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is invalid and non-est in law when no notice… Read More »
Non-Supply of Dissemination Reports Under Section 148A Vitiates Proceedings and Justifies Quashing Reassessment Issue Whether the non-disclosure of foundational dissemination reports at the stage of notice under Section 148A(1) constitutes a fatal jurisdictional defect that invalidates the reassessment order passed under Section 148A(3) and the consequential notice issued under Section 148. Facts Background: The assessee,… Read More »
Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund Issue Whether the amendment to Rule 89(5) of the CGST/GGST Rules via Notification No. 14/2022-CT applies retrospectively to process refund claims of unutilized ITC under an inverted tax structure for the periods 2017-18 and 2018-19. Facts ITC Refund Claim: The assessee claimed a… Read More »
Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Issue Whether the expenses claimed by the assessee were incurred wholly and exclusively for the purpose of business, making them eligible for deduction under Section 37(1) of… Read More »
Disallowance for Bogus Purchases from Bhanwarlal Jain Group Correctly Restricted to 6 Percent Issue Whether any substantial question of law arises against the Tribunal’s decision restricting the addition for bogus purchases from the Bhanwarlal Jain Group to 6 percent of the total non-genuine purchases. Facts Context & Period: The matter pertains to Assessment Years 2007-08… Read More »
State Tax Officers Have IGST Jurisdiction and Order Challenging IGST Confiscation Requires Statutory Appeal Issue Whether State GST officers are validly authorized as “proper officers” under Section 4 read with Section 20 of the IGST Act without requiring a separate Central notification for cross-empowerment. Whether a writ petition under Article 226 is maintainable against a… Read More »
Reassessment under Section 148 is invalid when incriminating search material requires invocation of Section 153C. Issue Whether an assessment can be reopened under Section 148 on the basis of incriminating material seized during a search conducted on a third party prior to March 31, 2021, instead of resorting to Section 153C. Facts The assessee filed… Read More »
Omission of Rule 96(10) Applies Retrospectively Without Saving Clause; IGST Refund Recovery SCN and Order Quashed Issue Whether an SCN and consequential order demanding recovery of IGST refund on exports under the omitted Rule 96(10) of the CGST/GGST Rules can survive after its unconditional omission with effect from October 8, 2024 without a saving clause.… Read More »
Reassessment Initiated on Previously Examined Share Sales Amounts to Impermissible Change of Opinion and Must Be Quashed Reassessment Initiated on Previously Examined Share Sales Amounts to Impermissible Change of Opinion and Must Be Quashed Issue Whether reopening an assessment under Section 148 is legally sustainable when the Assessing Officer re-evaluates the same share purchase and… Read More »
Pollution Control Services by Section 12AA Trust Qualify as Exempt Environment Preservation, Voiding Section 74 Notice Issue Whether pollution control and waste treatment activities undertaken by a Section 12AA registered charitable trust qualify as exempt charitable activities under “preservation of environment” under Entry 2(r)(iv) of Notification No. 12/2017-Central Tax (Rate). Whether the Revenue can invoke… Read More »