GST and income tax
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GST
GST Exemption on Partnership Firm Merger into Company Conditional on Going Concern: West Bengal AAR
West Bengal AAR holds that transfer of a partnership business is supply of services, with GST exemption conditional on going-concern proof. Source: TaxGuru. This is not tax advice.
8 OctComplete CKD E-Rickshaw Kits Attract 5% GST If Four Conditions Are Met: West Bengal AAR
West Bengal AAR allows 5% GST on complete CKD e-rickshaw kits under HSN 87038040, subject to four conditions on completeness and documentation. Source: TaxGuru. This is not tax advice.
8 OctPDS Flour Milling GST Exempt If Goods Value Within 25%: West Bengal AAR
West Bengal AAR allows GST exemption on PDS flour milling where goods value is within 25% of composite supply; otherwise 5% GST applies. Source: TaxGuru. This is not tax advice.
8 OctSection 107 Appeal Maintainable Despite GST Revocation Option: Karnataka HC
Karnataka HC holds Section 107 appeal independent of Section 30 revocation and orders reconsideration of GST cancellation during COVID-19. Source: TaxGuru. This is not tax advice.
8 OctRecovery of Wrongful GST Refunds: Examining Section 107 & Demand Provisions
Examine recovery of erroneous GST refunds under Section 107 and Sections 73, 74 and 74A, including appeals, interest and ITC re-credit. Source: TaxGuru. This is not tax advice.
8 OctReturn Filed Before 30 November 2021 Entitles Taxpayer to ITC: Kerala HC
Kerala HC directs grant of March 2019 ITC as the return filed on 23.10.2019 was within Section 16(5) cut-off of 30.11.2021. Source: TaxGuru. This is not tax advice.
8 OctGST Refund Under Rule 89 Available to Both SEZ Units and Suppliers: Madras HC
Madras HC allows SEZ unit's refund claim, holding Section 54 and Rule 89 do not restrict refund applications only to suppliers. Source: TaxGuru. This is not tax advice.
8 OctJammu & Kashmir HC Bars GST on Taxi Stand Land Rentals Before 8 July 2017
J&K High Court barred GST before 8 July 2017 and directed a speaking order on the taxi union’s land allotment claim within three months. Source: TaxGuru. This is not tax advice.
8 OctPregnancy Prevented GST Hearing; Ex-Parte Order Set Aside: Karnataka HC
Karnataka HC sets aside ex-parte GST order due to proprietrix's pregnancy, subject to 10% tax deposit, and remands matter for fresh hearing. Source: TaxGuru. This is not tax advice.
8 OctKVAT Recovery Must Be Recalled If Tax Payment Challans Verified: Karnataka HC
Karnataka HC directed verification of Form 152 challans and recall of KVAT recovery if tax for 2013-14 was already remitted. Source: TaxGuru. This is not tax advice.
8 OctGSTAT Chandigarh Declines to Admit Penalty Appeal Falling Within ₹50,000 Statutory Threshold
GSTAT refuses admission of appeal under Section 112(2) as penalty determined against appellant did not exceed ₹50,000. Source: TaxGuru. This is not tax advice.
8 OctInvoice Period Governs Zero-Rated Turnover for Export ITC Refund: GSTAT
GSTAT Chandigarh upheld export ITC refund where invoices fell within the claim period and goods were exported later; the Department’s appeal was dismissed. Source: TaxGuru. This is not tax advice.
8 OctDelhi HC Allows GST Appeal Despite Limitation Expiry Due to Portal-Only Service
Delhi HC permits H K Impex to appeal a ₹1.40 crore GST demand within four weeks, directing a merits decision without rejection on limitation. Source: TaxGuru. This is not tax advice.
8 OctGST Bank Account Attachment Cannot Continue Beyond Statutory One-Year Period: Madras HC
Madras HC holds Section 83 provisional attachment cannot continue beyond one year and dismisses Revenue's writ appeals as infructuous. Source: TaxGuru. This is not tax advice.
8 OctGST Order Uploaded Under Additional Notices Tab Set Aside: Calcutta HC
Calcutta HC quashes GST adjudication order uploaded only under Additional Notice and Orders tab and directs fresh hearing within 12 weeks. Source: TaxGuru. This is not tax advice.
8 OctKarnataka HC Directs Fresh Examination of GST Refund Claim Involving Transitional Credit
Karnataka High Court directed examination of a transitional credit refund claim and quashed related interest orders pending that decision. Source: TaxGuru. This is not tax advice.
8 OctGST Proper Officer Assignment Through CBIC Circulars Valid: Bombay HC
Bombay HC upholds GST circulars assigning proper-officer functions to Audit Commissionerate officers under Sections 65, 73 and 74 of CGST Act. Source: TaxGuru. This is not tax advice.
8 OctGST Detention Invalid If Section 129(3) Notice Not Issued Within 7 Days: Gujarat HC
Gujarat HC quashed GST MOV-06 detention as no Section 129(3) notice was issued within seven days and ordered immediate release of goods and vehicles. Source: TaxGuru. This is not tax advice.
7 OctBogus Entities Used for Fraudulent ITC Justify Denial of Anticipatory Bail: Bombay HC
Bombay HC denied anticipatory bail where applicant was prima facie linked to bogus entities, circular trading and fraudulent ITC without movement of goods. Source: TaxGuru. This is not tax advice.
7 OctBail in ₹8.59 Crore Fake ITC Case Cancelled for Ignoring Incriminating Evidence: Rajasthan HC
Rajasthan HC cancelled bail in ₹8.59 crore fake ITC case, holding that the trial court ignored incriminating material and gravity of the offence. Source: TaxGuru. This is not tax advice.
7 OctPhysical GST Registration Revocation Application Allowed After Online Time Limit Expired: Telangana HC
Telangana HC permitted physical revocation application where GST registration was cancelled for non-filing of returns and portal time limit expired. Source: TaxGuru. This is not tax advice.
7 OctWrit Against GST SCN Involving Disputed Facts Not Maintainable: Punjab & Haryana HC
Punjab & Haryana HC declined interference with GST show cause notice involving disputed facts and relegated petitioner to statutory proceedings. Source: TaxGuru. This is not tax advice.
7 OctSelecting “No” for Personal Hearing Cannot Override CGST Section 75(4) Mandate: Gujarat HC
Gujarat HC held that opting “No” for personal hearing cannot override Section 75(4); GST order was quashed and matter remanded. Source: TaxGuru. This is not tax advice.
7 OctAnticipatory Bail U/S 438 CrPC Not Maintainable at GST Summons Stage: Telangana HC
Telangana HC held Section 438 CrPC cannot be invoked for anticipatory bail merely on issuance of GST summons; writ remedy remains available. Source: TaxGuru. This is not tax advice.
7 OctSection 41A CrPC Notice Not Mandatory Before Arrest Under Section 69(1) CGST Act: Kerala HC
Kerala HC held Section 41A CrPC notice is not mandatory before GST arrest, though its safeguards must be kept in mind under Section 69(1). Source: TaxGuru. This is not tax advice.
7 OctGST Adjudication Needs a Reset: Demands, Repeated Proceedings & Unheard Taxpayers
GST adjudication concerns in Karnataka: ₹4.25 crore demand, ITC disputes, supplier cancellation, duplicate proceedings, hearings and appeal hardship. Source: TaxGuru. This is not tax advice.
7 OctNo Coercive GST Recovery for Three Weeks While Taxpayer Files Appeal: Telangana HC
Telangana HC permits delayed GST appeal with pre-deposit and condonation plea and bars coercive recovery for three weeks. Source: TaxGuru. This is not tax advice.
7 OctSection 16(5) Retrospective ITC Relief Overrides Earlier GST Demand: Calcutta HC
Calcutta HC set aside GST demand and appellate rejection as retrospective Section 16(5) protected ITC where GSTR-3B was filed by 30.11.2021. Source: TaxGuru. This is not tax advice.
7 OctSingle GST Show Cause Notice for Multiple Years Unsustainable: Kerala HC
Kerala HC quashes composite GST notice, order and DRC-01A for FYs 2019-20 to 2023-24, permitting separate notices with limitation exclusion. Source: TaxGuru. This is not tax advice.
7 OctDifferent Subject Matters Not Barred as Parallel GST Proceedings: Delhi HC
Delhi HC held Section 6(2)(b) CGST Act does not bar Centre and State GST proceedings where allegations and subject matters are different. Source: TaxGuru. This is not tax advice.
7 OctFailure to File GST DRC-03A Is Procedural Under Section 128A: Madras HC
Madras HC holds DRC-03A filing failure procedural, quashes Section 128A waiver rejection and remands matter for fresh examination. Source: TaxGuru. This is not tax advice.
7 OctGST Cross-Empowerment Does Not Require Separate Notification: Madras HC
Madras HC held GST cross-empowerment under Section 6 is not dependent on a separate notification and remanded 21 appeals after Armour Security ruling. Source: TaxGuru. This is not tax advice.
7 OctGST Adjudication and Recovery Quashed for Lack of Opportunity: Karnataka HC
Karnataka HC quashed GST adjudication and recovery proceedings and allowed taxpayer to reply to SCN after premises were locked by banker. Source: TaxGuru. This is not tax advice.
7 OctCalcutta HC Directs Reconsideration of GST Reimbursement for Post-GST Contracts
Calcutta HC directs reconsideration of GST reimbursement under Notification No. 5050-F(Y) for post-GST contracts and directs a reasoned order. Source: TaxGuru. This is not tax advice.
Income tax
ITAT Mumbai Deletes On-Money Additions Based on Loose Papers
ITAT Mumbai deletes unsupported on-money additions based on loose papers and examines project-completion accounting and construction expenses. Source: TaxGuru. This is not tax advice.
8 OctDelhi HC Quashes Unreasoned GST Demand Order Under Section 73
Delhi HC quashes GST demand under Section 73 for rejecting a detailed taxpayer reply without reasons; directs fresh adjudication. Source: TaxGuru. This is not tax advice.
8 OctNFAC Assessment Before Section 151A Scheme Quashed: ITAT Kolkata
ITAT Kolkata quashes assessment framed by NFAC before 29 March 2022, holding the section 151A faceless scheme was not then operational. Source: TaxGuru. This is not tax advice.
8 OctITAT Agra Orders DVO Valuation of Property in Section 56 Addition
ITAT Agra restores ₹13.24 lakh property valuation addition for DVO reference and admits the purchaser's approved valuer report as additional evidence. Source: TaxGuru. This is not tax advice.
8 OctDelhi ITAT Quashes Black Money Assessment and Penalty for Invalid Notice
Delhi ITAT quashes ₹2.04 crore Black Money Act assessment and ₹1.84 crore penalty as no valid section 10(1) notice existed for AY 2019-20. Source: TaxGuru. This is not tax advice.
8 OctSAFEMA Tribunal Rejects Lucent Drugs Appeal Against PMLA Property Attachment
SAFEMA Tribunal upholds ₹5.46 crore PMLA attachment over Tramadol exports routed through intermediaries to Pakistan despite destination-specific NOCs. Source: TaxGuru. This is not tax advice.
8 OctSupreme Court Rules Electricity Cost Subsidy Is Taxable Revenue Receipt
Supreme Court applies purpose test and holds Pondicherry electricity subsidy reducing manufacturing costs a taxable revenue receipt. Source: TaxGuru. This is not tax advice.
8 OctSection 14A Disallowance Cannot Exceed Exempt Income: ITAT Ahmedabad
ITAT Ahmedabad upheld reopening but reduced Section 14A disallowance from Rs. 27.38 lakh to Rs. 1.66 lakh, limiting it to exempt dividend income. Source: TaxGuru. This is not tax advice.
8 OctDelhi ITAT Deletes Survey Surrender Addition Unsupported by Evidence
Delhi ITAT holds survey confession alone insufficient for tax addition and remands three unadjudicated grounds to CIT(A). Source: TaxGuru. This is not tax advice.
8 OctGross Loss and Unexplained Wages: ITAT Ahmedabad Remands Books Rejection Case
ITAT Ahmedabad remanded GP estimation and salary disallowance for fresh verification, stressing records, explanations and no duplication of additions. Source: TaxGuru. This is not tax advice.
8 OctThree Issues, Three Outcomes: Ahmedabad ITAT on 80-IA, 14A and CSR Donation
Ahmedabad ITAT upheld 80-IA deductions, restored a 14A disallowance and remitted a CSR donation claim under section 80G for verification. Source: TaxGuru. This is not tax advice.
8 OctITAT Surat Deletes ₹8 Lakh HUF Commission Disallowance
ITAT Surat deletes ₹8 lakh commission disallowance paid to two HUFs after examining loan referrals, TDS records and recipients' business activities. Source: TaxGuru. This is not tax advice.
8 OctSearch Additions Need Year-Specific Incriminating Material: ITAT Jabalpur
ITAT Jabalpur dismissed six Revenue appeals for lack of year-specific incriminating material and restored search-year production and stock additions. Source: TaxGuru. This is not tax advice.
8 OctUAE Branch Versus Subsidiary: Tax and Compliance Comparison
Compare UAE branches and subsidiaries for Indian companies, covering corporate tax, liability, transfer pricing, VAT, repatriation and compliance. Source: TaxGuru. This is not tax advice.
8 OctITAT Surat Restores ₹10.08 Crore Cash Deposit Addition for Fresh Assessment
ITAT Surat remands ₹10.08 crore Section 69A cash deposit addition for fresh assessment, granting hearing opportunity subject to taxpayer cooperation. Source: TaxGuru. This is not tax advice.
8 OctUnverified TEP Without Tangible Material Cannot Trigger Reassessment: ITAT Delhi
ITAT Delhi quashes reassessment based solely on anonymous unverified TEP without independent material or live link to income escapement. Source: TaxGuru. This is not tax advice.
8 OctMadras HC Directs Income Tax Department to Decide Complaint on Leakage of ITR Data
Madras HC directs PCIT to decide taxpayer’s representations alleging unlawful leakage of income-tax returns to a private party within three months. Source: TaxGuru. This is not tax advice.
8 OctITAT Chandigarh Deletes Omaxe Cash Allegation for Lack of Corroboration
ITAT Chandigarh deletes ₹1.11 crore on-money addition under Section 69 as Omaxe Excel entry lacked proof of cash payment and cross-examination. Source: TaxGuru. This is not tax advice.
8 OctNo Charitable Activity During Year Not Ground to Reject Section 12AB Registration: ITAT Mumbai
ITAT Mumbai held that Section 12AB registration cannot be denied solely because a trust had not commenced charitable activities. Source: TaxGuru. This is not tax advice.