Statutory 10% Pre-Deposit Satisfied Restores Appeal Dismissed for Delay for Hearing on Merits Issue Whether an appeal dismissed by the Appellate Authority can be restored for adjudication on merits under Section 107 of the CGST/TNGST Act upon the assessee depositing the statutory pre-deposit of 10% along with a short delay of seven days. Facts Scrutiny… Read More »
Pre-CIRP GST Dues Stand Extinguished Post-Plan Approval, but Assessee Remains Liable for Post-CIRP Liabilities Issue Whether GST demand orders covering both pre-CIRP and post-CIRP periods (April 2018 to March 2020) are legally sustainable after the approval of an IBC Resolution Plan, and whether pre-CIRP tax liabilities stand extinguished while post-CIRP tax liabilities remain enforceable. Facts… Read More »
Upfront Timeshare Membership Fees with Long-Term Service Obligations Cannot Be Taxed Fully in the Initial Year and Must Be Deferred over the Contract Term Issue Whether upfront timeshare membership fees collected by an assessee are fully taxable in the initial year under the mercantile system of accounting, or if 55% of the fee can be… Read More »
Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for issuing a scrutiny notice under Section 143(2) has not expired. Facts Assessment Year:… Read More »
Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for processing or initiating scrutiny under Section 143 has not expired. Facts… Read More »
Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order passed under Section 144B of the Income-tax Act, 1961 (Section 273 of the Income-tax Act, 2025) is legally sustainable when the Assessing Officer fails to grant a personal hearing through video conference despite an… Read More »
Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings. Issue Whether a taxpayer against whom proceedings under Section 73 were initiated can be denied interest/penalty waiver under Section 128A on the ground that the demand relates to self-assessed tax from belatedly filed GSTR-3B returns. Whether tax authorities can declare… Read More »
Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »
Retrospective Insertion Of Section 147A Validates Jurisdiction Of JAO To Initiate And Conduct Reassessment Proceedings Retrospective Insertion Of Section 147A Validates Jurisdiction Of JAO To Initiate And Conduct Reassessment Proceedings Issue Whether, in view of the retrospective insertion of Section 147A by the Finance Act, 2026 with effect from April 1, 2021, the Jurisdictional Assessing… Read More »
Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing Issue Whether the summary rejection of an application for rectification under Section 161—without considering the assessee’s claim for Input Tax Credit (ITC) refund under the newly inserted Section 16(5)—violates principles of natural justice and requires the order to be set aside… Read More »