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    September 23, 2026   Case Laws GST
    E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.
    September 23, 2026   Case Laws GST
    Contractual GST allocation: Writ remedy upheld where acceptance terms required GST payment beyond quoted rates.
    September 23, 2026   Case Laws GST
    Kerala Flood Cess refund limitation runs from correct remittance, treating claims filed within the statutory period as timely.
    September 23, 2026   Case Laws GST
    Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
    September 23, 2026   Case Laws GST
    Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
    September 23, 2026   Case Laws GST
    NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
    September 23, 2026   Case Laws GST
    Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
    September 23, 2026   Case Laws Income Tax
    Genuine hardship permits condonation of delayed Form 10B where bona fide compliance misunderstanding would otherwise defeat charitable exemption.
    September 23, 2026   Case Laws Income Tax
    Natural justice breaches in import-data additions justified staying recovery while appeal remained pending despite deposit guidance.
    September 23, 2026   Case Laws Income Tax
    Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
    September 23, 2026   Case Laws Income Tax
    Adequate Hearing in Faceless Assessments Requires the prescribed response period and meaningful personal-hearing opportunity before assessment.
    September 23, 2026   Case Laws Income Tax
    Substantial questions of law do not arise where income-tax appeals merely seek reassessment of concurrent factual findings.
    September 23, 2026   Case Laws Income Tax
    Limitation for reassessments runs from the rectification order when it directs de novo assessment, preserving timely reassessment proceedings.
    September 23, 2026   Case Laws Income Tax
    Timely return requirement for co-operative deduction supports revision where reassessment ignored eligibility linked to cash-deposit income.
    September 23, 2026   Case Laws Income Tax
    Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
    September 23, 2026   Case Laws Income Tax
    Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
    September 23, 2026   Case Laws Income Tax
    Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing ...
    September 23, 2026   Case Laws Income Tax
    Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing sc...
    September 23, 2026   Case Laws Income Tax
    Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
    September 23, 2026   Case Laws Income Tax
    Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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September 23, 2026   Case Laws GST
E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.
September 23, 2026   Case Laws GST
Contractual GST allocation: Writ remedy upheld where acceptance terms required GST payment beyond quoted rates.
September 23, 2026   Case Laws GST
Kerala Flood Cess refund limitation runs from correct remittance, treating claims filed within the statutory period as timely.
September 23, 2026   Case Laws GST
Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
September 23, 2026   Case Laws GST
Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
September 23, 2026   Case Laws GST
NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
September 23, 2026   Case Laws GST
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.
September 23, 2026   Case Laws Income Tax
Genuine hardship permits condonation of delayed Form 10B where bona fide compliance misunderstanding would otherwise defeat charitable exemption.
September 23, 2026   Case Laws Income Tax
Natural justice breaches in import-data additions justified staying recovery while appeal remained pending despite deposit guidance.
September 23, 2026   Case Laws Income Tax
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking consideration.
September 23, 2026   Case Laws Income Tax
Adequate Hearing in Faceless Assessments Requires the prescribed response period and meaningful personal-hearing opportunity before assessment.
September 23, 2026   Case Laws Income Tax
Substantial questions of law do not arise where income-tax appeals merely seek reassessment of concurrent factual findings.
September 23, 2026   Case Laws Income Tax
Limitation for reassessments runs from the rectification order when it directs de novo assessment, preserving timely reassessment proceedings.
September 23, 2026   Case Laws Income Tax
Timely return requirement for co-operative deduction supports revision where reassessment ignored eligibility linked to cash-deposit income.
September 23, 2026   Case Laws Income Tax
Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
September 23, 2026   Case Laws Income Tax
Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
September 23, 2026   Case Laws Income Tax
Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing Officer's own judgment.
September 23, 2026   Case Laws Income Tax
Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing scope.
September 23, 2026   Case Laws Income Tax
Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
September 23, 2026   Case Laws Income Tax
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie link.

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Home › Highlights › GST › 2024 › January, 2024 › This
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GST

Seeking refund on the Input Tax Credit - The system did not...

System Glitch Can't Deny Tax Refund; Court Allows Clarification for Input Tax Credit Claims.

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GST January 6, 2024 Case Laws HC
Seeking refund on the Input Tax Credit - The system did not register the documents which were uploaded from the end of the petitioner. - A refund cannot be rejected merely on the ground of non-supply of authenticated document. In case party is entitled to refund, it is open to the Department to call for further clarification or documents as may be required to satisfy itself that refund is due and payable. - HC
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