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September 30, 2026   Case Laws GST
Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.
September 30, 2026   Case Laws GST
Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.
September 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period when goods are subsequently exported from India.
September 30, 2026   Case Laws Income Tax
Reasoned discretion in tax-demand stays requires merits-based consideration, preventing mechanical rejection for pending appeals or circular-payment defaults.
September 30, 2026   Case Laws Income Tax
Review jurisdiction bars rehearing of unexplained bank-credit disputes where public-record evidence was available and due diligence was absent.
September 30, 2026   Case Laws Income Tax
Holiday-Day Limitation Computation Preserves Timely Objections and Prevents Final Assessment From Being Issued Without Mandatory Review Directions
September 30, 2026   Case Laws Income Tax
Disputed tax demand recovery must ordinarily remain within the stay norm during pendency of the first appeal.
September 30, 2026   Case Laws Income Tax
TDS statement correction limits do not excuse non-filing, while employees remain protected from employers' remittance defaults.
September 30, 2026   Case Laws Income Tax
DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
September 30, 2026   Case Laws IBC
Committee of creditors' commercial wisdom permits replacement of a resolution professional, while fees remain subject to adjudication.
September 30, 2026   Case Laws Income Tax
Charitable registration scrutiny is confined to genuine activities, while domestic overseas-study scholarships remain within educational objects.
September 30, 2026   Case Laws Income Tax
Unexplained election expenditure requires corroborated seized-document entries and correct assessment-year attribution for tax assessment purposes.
September 30, 2026   Case Laws Income Tax
Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements remained untaxed.
September 30, 2026   Case Laws Income Tax
Agreement-date stamp duty valuation governs stock-in-trade sales when non-cash consideration is received before the sale agreement.
September 30, 2026   Case Laws Income Tax
Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
September 30, 2026   Case Laws Income Tax
Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
September 30, 2026   Case Laws Income Tax
Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
September 30, 2026   Case Laws Income Tax
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pricing.
September 30, 2026   Case Laws Income Tax
Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
September 30, 2026   Case Laws Income Tax
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.

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Home › Highlights › VAT and Sales Tax › 2020 › October, 2020 › This
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VAT and Sales Tax

Levy of penalty - ITC wrongly availed - As such, if the...

Penalty for Wrongly Claimed ITC Under TNVAT Challenged; Tax and Penalty Levy Cannot Be Upheld Per Sections 7(1)(a) and 7(1)(b.

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VAT and Sales Tax October 21, 2020 Case Laws HC
Levy of penalty - ITC wrongly availed - As such, if the respondent was of the view that the claim of ITC has been wrongly made, the only option available is to reverse such an ITC instead of bringing them under the purview of Section 7(1)(a) of the TNVAT Act. As such, the levy of tax under Section 7(1)(b) and the consequential penalty imposed, cannot be sustained. - HC
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Acts Income Tax
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