Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Supreme Court Allows Filing GSTAT Appeal Without Pre-Deposit Subject to Pending SLP Outcome Issue Whether the High Court was right to relegate the assessee to the newly operational GST Appellate Tribunal, and whether the statutory pre-deposit requirement applies to appeals arising from… Read More »
Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Writ Petitions Are Not Maintainable When Statutory Appeal Remedy Under Section 107 Is Available Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained when an alternative, efficacious statutory remedy of appeal is available under… Read More »
An Unsigned Tax Order Cannot Be Challenged via Writ Jurisdiction Beyond the Statutory Limitation Period for Appeals Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge an adjudication order (even if unsigned) passed under Section 73 of the CGST Act, if the taxpayer approaches the High Court long… Read More »
Supreme Court Remands Reassessment Cases To High Courts For Assessment Year Verification Issue Whether reassessment notices segregated from a larger batch of appeals must be struck down outright if they pertain to the Assessment Year (AY) 2015-16 pursuant to the Revenue’s concession in Union of India v. Rajeev Bansal, or whether they should be remitted… Read More »
Dismissal of SLP Confirms Revenue Cannot Raise the Issue of Netting Security Appreciation for the First Time Before High Court Dismissal of SLP Confirms Revenue Cannot Raise the Issue of Netting Security Appreciation for the First Time Before High Court Issue Whether the Revenue is permitted to raise a new legal plea regarding the “netting… Read More »
Reopening of Assessment Unjustified as Records Proved Assessee Offered Short-Term Capital Gains to Tax Issue Whether the Assessing Officer was justified in reopening the assessment under Section 147 of the Income-tax Act based on information that the assessee claimed a Long-Term Capital Gain (LTCG) exemption, when the records established that the assessee had actually offered… Read More »