Tag Archives: Union of India

Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year.

By | August 31, 2026
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Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year. Issue Whether Section 148A requires the Assessing Officer to disclose the exact source of information (such as an audit objection) to the assessee, or whether conveying… Read More »

BIOSOT, a Telangana State instrumentality, is immune from Income-tax under Article 289(1) of the Constitution.

By | August 31, 2026
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BIOSOT, a Telangana State instrumentality, is immune from Income-tax under Article 289(1) of the Constitution. Issue Whether BIOSOT, a statutory society formed under Supreme Court directions to perform ecological restoration under Article 48A, qualifies as an instrumentality of the State of Telangana under Article 12, thereby granting it constitutional immunity from Income-tax under Article 289(1)… Read More »

Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void

By | August 29, 2026
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Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Consolidated Show Cause Notice Clubbing Multiple Financial Years Under Section 74 Is Invalid and Void Issue Whether a single, consolidated Show Cause Notice issued under Section 74 of the CGST/MGST Act clubbing multiple financial years is legally sustainable. Facts Period… Read More »

Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles

By | August 29, 2026
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Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles Issue Whether a Show Cause Notice (Form GST REG-17) proposing retrospective cancellation of GST registration without providing underlying verification reports, supplier details, or documentary evidence violates principles of natural justice and is legally sustainable under Section 29 read with Rule 22.… Read More »

Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope

By | August 29, 2026
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Corporate Guarantee Issued to Group Entities Without Consideration Prior to Rule 28(2) Falls Outside GST Scope Issue Whether corporate guarantees executed by an infrastructure company for group entities without any consideration during the period 2017-18 to 2022-23 constitute a “supply” liable to GST under Section 7 of the CGST/MGST Act. Whether the statutory validity of… Read More »

Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule

By | August 29, 2026
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Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule Issue Whether statutory and tax demand notices issued by authorities for claims pertaining to periods prior to the approval of an IBC Resolution Plan are legally enforceable against the Successful Resolution Applicant and Corporate Debtor under the “Clean… Read More »

Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral

By | August 28, 2026
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Portal Limitations Cannot Defeat Rectification of Bona Fide Misreporting of GSTIN When Revenue Impact Is Neutral Issue Whether portal constraints can prevent the rectification of bona fide reporting errors in GSTR-1 and GSTR-3B regarding a wrong GSTIN when the underlying tax has been fully paid and the revenue impact is neutral. Facts Period Under Consideration:… Read More »

Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired

By | August 28, 2026
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Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for issuing a scrutiny notice under Section 143(2) has not expired. Facts Assessment Year:… Read More »

Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired

By | August 28, 2026
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Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for processing or initiating scrutiny under Section 143 has not expired. Facts… Read More »

Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable

By | August 27, 2026
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Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Issue Whether an appeal under Section 107 of the CGST/MGST Act can be dismissed for failure to pay the statutory pre-deposit when the shortfall was fully deposited prior to… Read More »