IMPORTANT INCOME TAX UPDATE 03.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 2(15) Marwadi Navyuvak Vachanalaya v. Commissioner of Income-tax (Exemption) Rental income from letting out shop spaces by an assessee-trust engaged in educational/philanthropic activities, used to fund charitable objects, will not attract the proviso to section 2(15), and registration under… Read More »
IMPORTANT GST CASE LAWS AS ON 03.11.2025 Section/Rule Case Law Title / Editorial Note Brief Summary Citation Relevant Act Rule 14A GSTN introduces Simplified GST Registration Scheme. GSTN implemented a Simplified Registration Scheme for small taxpayers (monthly B2B output tax 1lakh ruppes – 2.5 lakh ). Applicants must use FORM GST REG-01 with mandatory… Read More »
No Anti-Profiteering Found as Project’s Pre-GST Completion Prevented Additional ITC Accrual. Issue Whether the respondent (assessee) contravened the anti-profiteering provisions of Section 171 of the CGST Act by allegedly failing to pass on the benefit of additional Input Tax Credit (ITC) to homebuyers in the ‘Ireo Victory Valley’ project following the implementation of GST. Facts… Read More »
Appellate Order Set Aside for Being Non-Speaking and Ignoring Grounds of Appeal. Issue Whether an appellate order passed under Section 107 of the CGST Act is legally valid if it summarily confirms the original order without dealing with or discussing any of the specific grounds of appeal raised by the assessee. Facts The assessee, a… Read More »
HC Relegates Factual Dispute on “Mixed Supply” Classification to Appellate Authority. Issue Can a High Court, in its writ jurisdiction, adjudicate a complex factual dispute regarding the classification of supplies (i.e., whether they are “mixed,” “composite,” or “standalone”), or must the taxpayer first exhaust the statutory appellate remedy, even if the appeal is time-barred? Facts… Read More »
HC Upholds Recovery of GST Dues by Debiting Electronic Credit Ledger. Issue Can the GST department, under Section 79 of the CGST Act, legally recover confirmed tax dues by debiting the amount from the taxpayer’s Electronic Credit Ledger (ECL) if the taxpayer fails to pay the demand within the stipulated time? Facts An assessment order… Read More »
GST Demand Quashed; Unsigned DRC-01 Cannot Replace SCN, and Personal Hearing is Mandatory. Issue Whether a GST demand order is legally sustainable if it is initiated based on a mere summary (FORM GST DRC-01) that is not digitally authenticated, instead of a formal Show Cause Notice (SCN), and is passed without affording the taxpayer a… Read More »
HC Applies Subsequent CBIC Circular to Quash GST Demand on Reinsurance Services. Issue Whether a taxpayer can be denied the benefit of a subsequent, beneficial CBIC circular (which grants an exemption for a past period) if the tax demand for that period was already confirmed by adjudication and appellate authorities before the circular was issued.… Read More »
HC Applies Subsequent CBIC Circular to Quash GST Demand on Reinsurance Services. Issue Whether a taxpayer can be denied the benefit of a subsequent, beneficial CBIC circular (which grants an exemption for a past period) if the tax demand for that period was already confirmed by adjudication and appellate authorities before the circular was issued.… Read More »
Hotel Meal Plans (CP/AP) are a Composite Supply; GST Rate is Based on Total Price. Issue Whether hotel accommodation plans that include meals (like Continental Plan – CP, or American Plan – AP) constitute a “composite supply,” and whether the GST rate threshold (₹7,500) applies to the total consolidated price or just the room component.… Read More »