Delhi HC: Separate Demands For Reversal of Availed ITC & Utilisation of ITC is Prima Facie Duplication of Demand

Direct Tax/ Income Tax 0
9
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 …
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Supreme Court: Reassessment based on borrowed satisfaction and without new tangible material amounts to a mere change of opinion and is therefore invalid.

Direct Tax/ Income Tax, Income Tax Act 1961 0
172
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 …
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Gujarat HC:Denial of adjournment and ignoring stay orders led the High Court to quash assessment and penalty orders for violation of natural justice and systemic administrative failure

Direct Tax/ Income Tax, Income Tax Act 1961 0
23
SHREE SARKHEJ KELAVANI MANDAL V. ADDITIONAL/JOINT/DY. ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER & ANR. Background: The Petitioner filed its return of income for the A.Y. 2018-19 om 30.03.2019 declaring Nil Income, claiming exemption under section 11 & 12 of the Income Tax Act. The Petitioner submitted an audit report in Form No. 10 but …
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Delhi HC: Reassessment was quashed as time-barred due to absence of escaped income in the form of an asset and full disclosure by the assessee

Direct Tax/ Income Tax, Income Tax Act 1961 0
40
Delhi HC: RATNAGIRI GAS AND POWER PVT. LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX Background: The Petitioner. Ratnagiri Gas and Power Pvt. Ltd. filed a Petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the A.Y. 2013-14. Essentially, the Petitioner was aggrieved by the initiation of reassessment …
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Delhi HC: Penalty under Section 122(1A) of CGST Act can be imposed on both Taxable and Non-Taxable Person

GST / Goods & Service Tax 0
42
Delhi HC: Gurudas Mallik Thakur V Commissioner of CGST & Anr. : W.P.(C) 5083/2025 Background The Petitions was filed challenging the Impugned order passed by the Commissioner of CGST. The Petitioners were the directors of the company engaged in business of manpower recruitment. An investigation was conducted against the company wherein it was alleged that …
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Supreme Court: Unless Extraordinary Circumstances exits, bail should be granted for offence under Section 132 of CGST Act, 2017

GST / Goods & Service Tax 0
23
Supreme Court: Vineet Jain V UOI   Background: The Appellant was alleged of the offences under Section 132(1) clause (c), (f) and (h) of the CGST Act, 2017. The chargesheet was filed and the Appellant was under custody for nearly seven months. The Trial Court and Rajasthan HC denied the benefit of bail and ultimately …
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Definitive Lack Of Legislative Competence: Kerala High Court Declares Sections 2(17)(E), 7(1)(AA) & Explanation Thereto Of CGST Act As Unconstitutional

GST / Goods & Service Tax 0
27
Kerala HC: Indian Medical Association v. UOI and Ors. Background: The petitioner challenged the constitutional validity of Section 2(17)(e), Section 7(1)(aa), and its Explanation – treat transactions between clubscor associations and their members as ‘supply’ under GST considering the principle of mutuality where the person cannot make supply to themselves. The Petitioner contended that …
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Supreme Court: Right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from right to do business

GST / Goods & Service Tax 0
43
Supreme Court: CBIC V M/s Aberdare Technologies Pvt. Ltd. : SLP (C) Diary No. 6332/2025 Background: The petitioner, CBIC filed SLP challenging the order of Bombay High Court in the case of Aberdare Technologies Private Limited vs. Central Board of Indirect Taxes and Customs and Ors., wherein the BHC had directed Petitioner to open …
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Subsequent notice u/s 28(4) Customs Act cannot be ‘Supplementary’ to prior notice u/s 28(1), both provisions operate in separate fields

Customs 0
66
Delhi HC: M/s Ismartu India Pvt. Ltd. V. Union of India & Ors. : W.P.(C) 15199/2023 Background The Petition was filed challenging a Show Cause Notice (SCN) issued under Section 28(4) of the Customs Act, 1962. The petitioner sought to quash the SCN on several grounds, including that a prior SCN dated July 25, 2023, …
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