Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Issue Whether an assessment order passed under Section 74 and the rejection of a Section 128A application are sustainable when the Show Cause Notice was… Read More »
Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy Issue Whether a writ petition challenging Show Cause Notices issued under Section 74 of the CGST/TNGST Act is maintainable on the ground that the demands should have been raised under Section 73, when the taxpayer failed to respond to pre-notice consultations… Read More »
Input Tax Credit Under Section 16(6) Is Unavailable If Already Time-Barred Under Section 16(4) on Cancellation Date Issue Whether a taxpayer whose GST registration was cancelled can claim Input Tax Credit (ITC) under Section 16(6) upon revocation of cancellation by filing pending returns within 30 days, when the underlying ITC was already time-barred under Section… Read More »
TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »
Medical Reimbursements Up to ₹15,000 Are Exempt From Fringe Benefit Tax for Employers Issue Whether medical reimbursements up to ₹15,000 per employee per annum, which are exempt from tax in the hands of the employees, are liable for Fringe Benefit Tax (FBT) in the hands of the employer under Section 115WB. Facts The case pertains… Read More »
Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »
Deletion of penalty by the Tribunal warrants quashing of criminal prosecution for tax evasion. Issue Whether a criminal prosecution for a willful attempt to evade tax under Section 276C(1) can be sustained or must be quashed if the Income Tax Appellate Tribunal has already deleted the penalty levied for concealment of income on the exact… Read More »
Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A Issue Whether the tax department’s decision to block the petitioner’s Input Tax Credit (ITC) of approximately ₹4.11 crore under Rule 86A of the CGST Rules was legally valid, based on objective “reasons to believe” that the underlying… Read More »
Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Issue Issue I (Extended Period of Limitation): Whether the tax department is justified in invoking the extended period of limitation under Section 74 based on the wrongful availment of… Read More »