Bombay HC: West India Continental v. UOI and Ors. Background: The petitioner, West India Continental Oils Fats Pvt. Ltd., engaged in importing palm oil, had paid ₹2.62 crore as IGST on ocean freight under reverse charge, in terms of Notifications No. 8/2017 and 10/2017 – Integrated Tax (Rate). Subsequently, these notifications were declared unconstitutional …
Kerala High Court- U.S. Technology International Pvt. Ltd. vs. The State of Kerala & Ors. :WP(C) No. 14760 of 2025 Background: The petitioner challenged an adverse assessment order for FY 2018-19 where tax was demanded due to a mismatch between GSTR-3B and GSTR-2A figures. The petitioner claimed this discrepancy stemmed from a data duplication …
Orissa High Court.- Abhijit Nayak vs The Commr. of (CT & GST) and Ors. : Writ Petition No. 32643 of 2025 Background:- The petitioner assailed the order dated 8th February, 2022 passed under Section 74 of the GST Act for the tax periods July, 2017 to March, 2018, which stood affirmed by the Appellate Authority …
Delhi High Court: Kemexel Ecommerce Pvt. Ltd. v. STO: Writ Petition No. 16555/2025 Background: Kemexel Ecommerce Pvt. Ltd. received a notice under Section 61 of the Delhi GST Act regarding discrepancies in its GST returns for 2019-2020. After submitting explanations and documents, the tax department accepted the petitioner’s explanation and closed the matter by order …
Supreme Court: Shital Fibers Ltd. v. Commissioner of Income Tax (and connected cases) Background: In this case, the appellant had claimed deductions under Section 80-HHC (export profits) and Section 80-IA/80-IB (industrial profits). However, the Income Tax Department disallowed these claims, contending that Section 80-IA (9) prohibits availing double benefits on the same profits, a …
Bank of India v. DCIT Background: The assessee, a public sector bank, received ₹12.93 crore from the RBI under the Export Credit (Interest Subsidy) Scheme, 1968, as compensation for offering export credit to borrowers at concessional interest rates. While filing its return for AY 1992–93, the assessee excluded this subsidy from chargeable interest under …
M/s. Prasad Film Laboratories Pvt. Ltd. v. ACIT Background: The appellant made regular payments to its parent company during the course of business, which were treated by the Assessing Officer as deemed dividends under Section 2(22)(e) of the Income Tax Act. The ITAT remanded the matter back to assessees whether accumulated profits existed on …
Deputy Director Jagdalpur Mining Officer v. The DCIT Background: A TDS survey revealed that the State Mining Department had not collected tax collected at source on compounding fees/fines recovered from persons involved in illegal mining and transportation of minerals. The Income Tax Department treated the State as an assessee-in-default under Section 206C(1C) of the …
M/S Lala Shivnath Rai Sumerchand Confectioner Private Limited v. Additional Commissioner, Cgst Delhi-West, New Delhi Background: The Petitioner runs a sweetmeat shop and a restaurant. It had challenged an order raising demand of ineligible input tax credit amounting to Rs. 11,47,55,615/- used for discharging outward tax liability for the F.Y. 2017-18 to 2022-23 and …
Deputy Commissioner of Income Tax v. Rakesh Ramamlal Shah Background: The Assessee (Rakesh Ramanlal Shah) filed his return of income for the A.Y. 2014-15 on 26.07.2014, declaring a total income of Rs. 39,61,071/-. The case was selected for scrutiny, and the Assessing Officer (AO) conducted an examination under Section 143(3) of the Income Tax …
