Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Issue Whether a reassessment notice issued under Section 148 and an order passed under Section 148A(d) after the expiry of three years from the end… Read More »
DGCEI is a Law Enforcement Agency, Exempting Revenue Appeals From Low Tax Effect Monetary Limits Issue Whether the Directorate General of Central Excise Intelligence (DGCEI) qualifies as a law enforcement agency under paragraph 10(e) of the CBDT Circular dated 11.07.2018 (read with Circular dated 20.08.2018), thereby exempting the Revenue’s appeal from dismissal based on low… Read More »
Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Delayed GSTAT Appeal Filed Without Statutory Pre-Deposit and Stay Undertaking Bars Recovery Refund Claim Issue Whether an assessee is entitled to a refund of tax recovered by the Revenue after the issuance of an Order-in-Appeal, where the assessee fails to file… Read More »
Voluntary GST payment via DRC-03 during search cannot be challenged as coercive after prolonged silence. Issue Whether tax dues deposited via Form GST DRC-03 during a search operation can be challenged as a coercive recovery through a writ petition after a two-year delay without any contemporaneous complaint. Whether the delayed issuance of an acknowledgment in… Read More »
Reassessment notice issued beyond three years for escaped income under fifty lakhs is quashed. Reassessment notice issued beyond three years for escaped income under fifty lakhs is quashed. Issue Whether the reassessment notice issued under Section 148 is legally sustainable when the alleged escaped income is less than ₹50 lakhs and the notice is issued… Read More »
Interest on delayed refund runs from the original application date, not the subsequent re-filing. Issue Whether the interest on a delayed GST refund under Section 56 must be calculated from the expiry of 60 days from the date of the original refund application, or whether a subsequent re-filing date forced by an illegal rejection of… Read More »
Direct payment of rent by employer after salary recovery does not disentitle assessee to House Rent Allowance exemption. Direct payment of rent by employer after salary recovery does not disentitle assessee to House Rent Allowance exemption. Issue Whether an employee is disentitled to House Rent Allowance (HRA) exemption under section 10(13A) of the Income-tax Act,… Read More »
Informant rewards are discretionary, ex-gratia payments; courts cannot interfere unless there is patent arbitrariness. Issue Whether an informant reward under the CBDT Guidelines, 2007, is an ex-gratia, non-statutory, and discretionary payment, thereby precluding the High Court from interfering with or modifying the CBDT Full Board’s final determination unless there is manifest illegality or patent arbitrariness.… Read More »
GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. Issue Whether GST show cause notices, assessment orders, and consequential recovery actions (such as bank account freezing) initiated against a deceased proprietor are legally valid,… Read More »
Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Issue Whether an exporter can be denied an IGST refund under Rule 96 of the CGST Rules for undisputed exports simply… Read More »