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    July 28, 2026   Case LawsGST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case LawsGST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case LawsGST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    July 28, 2026   Case LawsGST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case LawsGST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case LawsGST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case LawsGST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...
    July 28, 2026   Case LawsGST
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
    July 28, 2026   Case LawsGST
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
    July 28, 2026   Case LawsGST
    Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
    July 28, 2026   Case LawsIncome Tax
    Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
    July 28, 2026   Case LawsIncome Tax
    Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
    July 28, 2026   Case LawsIncome Tax
    Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
    July 28, 2026   Case LawsIncome Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    July 28, 2026   Case LawsIncome Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case LawsIncome Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case LawsIncome Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case LawsIncome Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case LawsIncome Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case LawsIncome Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
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    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case Laws GST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case Laws GST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case Laws GST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
    July 28, 2026   Case Laws GST
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
    July 28, 2026   Case Laws GST
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
    July 28, 2026   Case Laws GST
    Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
    July 28, 2026   Case Laws Income Tax
    Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
    July 28, 2026   Case Laws Income Tax
    Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
    July 28, 2026   Case Laws Income Tax
    Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
    July 28, 2026   Case Laws Income Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
    July 28, 2026   Case Laws Income Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case Laws Income Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case Laws Income Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case Laws Income Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case Laws Income Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.

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      Home› Highlights › GST › 2025 › January, 2025 › This
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      GST

      HC set aside GST assessment proceedings due to absence of...

      High Court Invalidates GST Assessment Order Due to Missing Document ID Number (DIN)

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      GSTJanuary 30, 2025Case LawsHC
      HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No. 128/47/2019-GST, the court determined that orders without DIN are non-est and invalid. The ruling aligns with previous HC Division Bench decisions in Cluster Enterprises and Sai Manikanta cases which established that non-mention of DIN invalidates proceedings. Court granted liberty to revenue authorities to conduct fresh assessment after proper notice to assessee and assignment of DIN number. The Form GST DRC-07 dated 26.06.2024 was consequently invalidated, emphasizing procedural compliance requirement in GST administration.
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