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    October 3, 2026   Case Laws GST
    Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
    October 3, 2026   Case Laws GST
    Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
    October 3, 2026   Case Laws GST
    Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective...
    October 3, 2026   Case Laws GST
    Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
    October 3, 2026   Case Laws GST
    GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved...
    October 3, 2026   Case Laws GST
    Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
    October 3, 2026   Case Laws Income Tax
    Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
    October 3, 2026   Case Laws Income Tax
    Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
    October 3, 2026   Case Laws Income Tax
    Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences mat...
    October 3, 2026   Case Laws Income Tax
    Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
    October 3, 2026   Case Laws Income Tax
    Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
    October 3, 2026   Case Laws Income Tax
    Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
    October 3, 2026   Case Laws Income Tax
    Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
    October 3, 2026   Case Laws Income Tax
    Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
    October 3, 2026   Case Laws Income Tax
    Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
    October 3, 2026   Case Laws Income Tax
    Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
    October 3, 2026   Case Laws Income Tax
    Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
    October 3, 2026   Case Laws Income Tax
    Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
    October 3, 2026   Case Laws Income Tax
    Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
    October 3, 2026   Case Laws Income Tax
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October 3, 2026   Case Laws GST
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.
October 3, 2026   Case Laws GST
Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
October 3, 2026   Case Laws GST
Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective penalties.
October 3, 2026   Case Laws GST
Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
October 3, 2026   Case Laws GST
GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved.
October 3, 2026   Case Laws GST
Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
October 3, 2026   Case Laws Income Tax
Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
October 3, 2026   Case Laws Income Tax
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee.
October 3, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences materially affect margins.
October 3, 2026   Case Laws Income Tax
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required.
October 3, 2026   Case Laws Income Tax
Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
October 3, 2026   Case Laws Income Tax
Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
October 3, 2026   Case Laws Income Tax
Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
October 3, 2026   Case Laws Income Tax
Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.

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Home › Highlights › GST › 2025 › May, 2025 › This
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HC allowed the petition, reversing the Input Tax Credit (ITC)...

Tax Credit Dispute Overturned: Procedural Errors Invalidate Order, Mandate Fair Reconsideration of Petitioner's Claims

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GST May 10, 2025 Case Laws HC
HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to the tax authority for fresh consideration in accordance with law, ensuring fair evaluation of all submitted documents and contentions.
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