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    August 11, 2026   Case LawsIncome Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case LawsIncome Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case LawsIncome Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case LawsIncome Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case LawsIncome Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case LawsIncome Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case LawsIncome Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case LawsIncome Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case LawsIncome Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case LawsIncome Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case LawsIncome Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case LawsIncome Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case LawsIncome Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case LawsCustoms
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case LawsCustoms
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case LawsCustoms
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case LawsCustoms
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case LawsCustoms
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
    August 11, 2026   Case LawsCustoms
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case LawsCustoms
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
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    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
    August 11, 2026   Case Laws Income Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case Laws Income Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case Laws Customs
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case Laws Customs
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case Laws Customs
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
    August 11, 2026   Case Laws Customs
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case Laws Customs
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.

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      Home› Highlights › GST › 2025 › February, 2025 › This
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      GST

      HC examined proceedings under Section 73 of UP GST Act regarding...

      Input Tax Credit Claims Under Section 73 Must Be Reviewed When GSTN Details Were Actually Present Despite Initial Rejection

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      GSTFebruary 5, 2025Case LawsHC
      HC examined proceedings under Section 73 of UP GST Act regarding disputed input tax credit claims. The authority initially rejected certificates filed per Government Order dated 27.12.2022, claiming absence of GSTN details. Upon review, HC found GSTN numbers were clearly mentioned in submitted certificates. Given this material discrepancy in assessment, HC remanded the matter to original authority for fresh consideration. Authority directed to review all materials, conduct stakeholder hearings, and issue reasoned order within three months of certified order copy production. Petition allowed through remand, emphasizing need for comprehensive review of documentation and proper procedural compliance in input tax credit determination.
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