Best Judgment Reassessment Is Invalid If Return Filed Is Completely Ignored By Assessing Officer Issue Whether a draft assessment order passed on a “best judgment” basis under Section 144, on the false premise that the assessee failed to file a return of income, is legally sustainable when the return was actually filed in response to… Read More »
Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Issue Whether uploading an assessment order solely on the GST portal constitutes sufficient communication to trigger the strict limitation period for filing an appeal, especially… Read More »
Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order Issue Whether the Department was justified in invoking the extended period of limitation based on inspection findings of circular trading, and whether a final tax demand (DRC-07) can be sustained without issuing a prior Show Cause Notice (DRC-01) following a court-ordered remand.… Read More »
Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »
Extended Period Invocation Is Valid for Missing Job Work Records but Revenue Neutrality Requires Adjudication Verification Issue Whether the tax department was legally justified in invoking the extended period of limitation under Section 74 to treat unrecorded job work transfers as deemed supplies, and whether the matter should be remanded to verify the taxpayer’s defense… Read More »
Assistant Commissioner Lacks Legal Jurisdiction to Adjudicate Show Cause Notices Issued by the DGGI Issue Whether an Assistant Commissioner has the legal competence and jurisdiction to adjudicate a Show Cause Notice (SCN) issued by the Directorate General of GST Intelligence (DGGI) under the CGST/IGST framework, or if such powers are exclusively vested in higher-ranking officers.… Read More »
Conscious and Intentional Claim of False Tax Exemption to Evade Tax Rightly Attracts Concealment Penalty Issue Whether a penalty for concealment of income under Section 271(1)(c) is legally sustainable when an assessee pays advance tax on capital gains but subsequently claims a false exemption under Section 10 in her return of income, asserting the claim… Read More »
Mandatory Contractual Site Restoration Provisions Are Fully Deductible and Cannot Be Added Back to Book Profits Issue Whether a provision for site restoration expenses made pursuant to a mandatory contract with the Government of India is allowable as a business deduction under Section 37(1) of the Income-tax Act, 1961. Whether such a provision constitutes an… Read More »
Contractual Site Restoration Provisions Are Fully Deductible and Reassessment Lacking Recorded Reasons Is Invalid Issue Whether a provision made for site restoration expenses by a non-resident petroleum company under a Production Sharing Contract is an allowed business deduction under Section 37(1) and an ascertained liability for Section 115JA book profit computation. Whether a reassessment undertaken… Read More »
GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates Issue Whether GST assessment proceedings can be initiated and tax liability, interest, or penalties determined against a legal heir after the death of the proprietor and subsequent closure of the business for past tax periods (FY 2018-19). Facts The petitioner is the… Read More »