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    July 17, 2026   CircularsGST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   CircularsGST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 17, 2026   Case LawsGST
    Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
    July 17, 2026   Case LawsGST
    Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
    July 17, 2026   Case LawsGST
    Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
    July 17, 2026   Case LawsGST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case LawsGST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case LawsIncome Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
    July 17, 2026   Case LawsIncome Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case LawsIncome Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
    July 17, 2026   Case LawsIncome Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case LawsIncome Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case LawsIncome Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...
    July 17, 2026   Case LawsIncome Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case LawsIncome Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case LawsCustoms
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case LawsCustoms
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case LawsCustoms
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case LawsCustoms
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
    July 17, 2026   Case LawsCompanies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
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    July 17, 2026   Circulars GST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   Circulars GST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 17, 2026   Case Laws GST
    Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
    July 17, 2026   Case Laws GST
    Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
    July 17, 2026   Case Laws GST
    Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
    July 17, 2026   Case Laws GST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case Laws GST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case Laws Income Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
    July 17, 2026   Case Laws Income Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
    July 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case Laws Customs
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case Laws Customs
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case Laws Customs
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.
    July 17, 2026   Case Laws Companies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.

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

      HC allowed petition regarding Input Tax Credit (ITC) claims...

      Taxpayers Can Claim GST Input Tax Credit for 2017-21 if GSTR-3B Filed by November 2021 Under Section 16(5)

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      GSTFebruary 21, 2025Case LawsHC
      HC allowed petition regarding Input Tax Credit (ITC) claims under GST regime. Following precedent in Sri Ganapathi Pandi Industries case, court held that retrospective amendment to Section 16 of CGST Act by insertion of sub-section (5) enables taxpayers to claim ITC for FYs 2017-18 to 2020-21 if GSTR-3B returns were filed by November 30, 2021. Department's order dated February 26, 2021 denying ITC based on Section 16(4) limitation was quashed. Court restrained authorities from initiating proceedings against petitioner on limitation grounds, recognizing extended timeline under Section 16(5). Decision affirms legislative intent to provide relief through retrospective amendment effective from July 1, 2017.
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