Reassessment Order Set Aside Where Show Cause Notice Cited Figures From Different Assessment Year Reassessment Order Set Aside Where Show Cause Notice Cited Figures From Different Assessment Year Issue Validity of Reassessment Order Based on Mismatched Show Cause Notice: Whether a reassessment order passed under Section 147 read with Sections 144 and 144B can be… Read More »
Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief Issue Whether an Order-in-Appeal must be set aside and remanded when an error in Form GST DRC-07 misclassifies interest as tax, thereby creating an unwarranted pre-deposit barrier under Section 112(8) for appealing to the GSTAT. Facts Audit & Proposal: During an audit… Read More »
Tribunal Cannot Dismiss Appeal On Merits Solely For Authorised Representative’s Improper Dress Code Issue Whether the Income Tax Appellate Tribunal (ITAT) can dismiss an assessee’s appeal on merits during a virtual hearing solely because the Authorised Representative was not dressed in proper attire as prescribed by the Virtual Hearing Standard Operating Procedure (SOP). Facts Virtual… Read More »
Delay in Filing Form 10B During COVID-19 Must Be Condoned to Grant Section 12A Exemption Issue Whether the Commissioner of Income Tax (Exemption) was justified in rejecting the assessee’s application under Section 119(2)(b) for condonation of delay in filing Form 10B (audit report) for AYs 2020-21 and 2021-22, thereby denying exemption under Section 12A. Facts… Read More »
Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable when both the underlying Show Cause Notice and the final order fail to specify the exact periods of return non-filing or provide detailed independent reasoning. Facts The assessee was a registered… Read More »
Uploading a GST notice or order on the common portal constitutes valid service under law. Issue Whether making a Show Cause Notice (SCN) and subsequent order available on the common GST portal constitutes valid legal service under Section 169 of the CGST/OGST Act, or if the tax authority is additionally required to serve physical or… Read More »
Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap Issue Whether the Appellate Authority was legally justified in rejecting an appeal in limine as barred by limitation on the ground that it was filed “beyond the upper cap,” when the appeal was presented within the one-month maximum condonable window… Read More »
Adjusting a current refund against an older tax demand despite a subsisting stay is illegal. Issue Whether the Income Tax Department is legally justified in adjusting a valid tax refund determined for a subsequent year (AY 2025-26) against an outstanding, disputed tax demand of a prior year (AY 2018-19) for which an active interim stay… Read More »
Issuance of a Reassessment Notice Within Limitation Is Invalid If the Revenue Fails to Prove Actual Service on the Assessee Issue Whether a reassessment order and its consequential demand notice are legally sustainable if a notice under Section 148 was “issued” within the statutory limitation period under Section 149, but the Revenue fails to provide… Read More »