Tax Refund Reopening KVSS Settlement Is Impermissible Due To Bar Under Section 90(3) Issue Whether a taxpayer can claim a tax refund for an assessment year settled under the Kar Vivad Samadhan Scheme (KVSS) on account of a subsequent recomputation of brought-forward losses from an earlier year, in light of the statutory bar under Section… Read More »
Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief Issue Whether an assessee who withdraws a writ petition from the High Court can be granted liberty to file a statutory appeal before the Goods… Read More »
Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »
Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »
Supreme Court Upholds Dismissal of Writ Petition Where Efficacious Appellate Remedy Under Section 107 Exists Issue Whether a writ petition under Article 226 challenging a penalty order passed under Section 122(1)(ii) for alleged fake billing and pass-through of inadmissible Input Tax Credit (ITC) is maintainable when an effective statutory appellate remedy under Section 107 is… Read More »
Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »
Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Supreme Court Dismisses Review Petition Confirming Telecom Towers Are Movable Property Eligible for ITC Issue Whether telecommunication towers qualify as “immovable property” under Section 17(5)(d) of the CGST/DGST Act, 2017, thereby barring taxpayers from claiming Input Tax Credit (ITC) on them.… Read More »
Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Supreme Court Grants SLP Against High Court Order Dismissing Revenue’s Appeal On Low Tax Effect Under Black Money Act Issue Whether a Special Leave Petition (SLP) should be granted against a High Court order that dismissed… Read More »
Where Same Assessing Officer Handles Searched Person and Third Party, Section 153C Assessment Time Limit Expires on September 30, 2021 Issue Whether Section 153C assessment proceedings for AYs 2014-15 to 2019-20 were time-barred and liable to be quashed when the Assessing Officer of the searched person and the third-party assessee was the same, and the… Read More »
Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Issue Whether a reopening notice issued under Section 148 for AY 2015-16 without the sanction of the specified authority under Section 151 of the Income-tax… Read More »