Limitation Period for Amending Returns Does Not Bar Uploading Original Pending TDS Returns Limitation Period for Amending Returns Does Not Bar Uploading Original Pending TDS Returns Issue Whether the limitation period introduced under Section 200(3) for amending TDS returns bars an employer from uploading original pending TDS statements for periods prior to Assessment Year 2023-24,… Read More »
Reassessment Completed Without Mandatory Section 143(2) Scrutiny Notice After Filing Return Is Legally Invalid Issue Whether a reassessment completed ex-parte under Section 147 read with Sections 144 and 144B is legally sustainable when the Assessing Officer fails to issue a mandatory scrutiny notice under Section 143(2) after the assessee files a return in response to… Read More »
High Court Declines Parallel Section 154 Writ Intervention But Restrains Coercive Recovery Pending Stay Application Issue Whether the High Court, under its extraordinary writ jurisdiction, should adjudicate a challenge to a Section 154 rectification order when the exact legality and validity of the order is currently pending consideration before the Income Tax Appellate Tribunal (ITAT).… Read More »
Bihar State Power (Holding) Company Ltd. vs. Income-tax Office High Court declines writ while Section 154 appeal pending; halts coercive tax recovery temporarily. Issue Whether the High Court, in exercising its extraordinary writ jurisdiction under Article 226, should entertain a challenge to an order passed under Section 154 when the legality and validity of the… Read More »
Accountant Alleged to Be Mastermind Behind Fake ITC Network Granted Bail Post Charge Sheet Filing Issue Whether an accountant accused of being the operational brain behind a multi-layered fake Input Tax Credit (ITC) network is entitled to bail under Section 69 read with Section 132 of the CGST Act after the completion of investigation and… Read More »
Portal-Uploaded SCN and Email Reminders Validly Served; Writ Challenging Ex Parte Demand Dismissed Issue Whether an SCN issued in Form GST DRC-01 via the portal and notified through automated email/SMS alerts constitutes valid statutory service under Section 169 of the CGST/BGST Act. Whether a writ petition under Article 226 challenging an ex parte demand order… Read More »
Refund Cannot Be Withheld Without Express Order and Hearing Under Section 54(11) Issue Whether the revenue authorities can withhold a GST cash ledger refund by issuing a deficiency memo under Rule 90(3) without initiating formal proceedings and passing a reasoned order under Section 54(11). Facts Assessee Profile: The petitioner is a works contractor registered under… Read More »
Cancellation of GST Registration Set Aside as Personal Hearing Fixed Before Expiry of Reply Period Issue Whether an ex-parte order cancelling GST registration for non-filing of returns can be sustained when the personal hearing date was fixed prior to the expiry of the 30-day show cause notice response period, particularly where the assessee subsequently cleared… Read More »
Reassessment Beyond Three Years Invalid for Escapement Below Fifty Lakhs; Bank Directed to Pay Costs Reassessment Beyond Three Years Invalid for Escapement Below Fifty Lakhs; Bank Directed to Pay Costs Issue Whether reassessment proceedings initiated beyond three years based on incorrect bank information can be sustained when actual income escaping assessment is below ₹50 lakhs,… Read More »
Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Issue Whether a petitioner arrested under Section 69 for alleged tax evasion offences under Section 132 of the CGST/BGST Act is entitled to regular bail when the… Read More »