Tax Residency Certificate in Income Tax Act 2025 of India Explained with example What is Tax Residency Certificate Under the Income-tax Act, 2025, a Tax Residency Certificate (statutorily referred to as a “certificate of his being a resident”) is a mandatory document for non-residents seeking international tax relief. Here are the key points explaining its purpose… Read More »
Important GST Case Laws 16.04.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 Ezhumalaiyan Construction v. State Tax Officer Click Here Increased GST rate (18%) applies to all supplies made after 18.07.2022, regardless of prior lower-rate contracts; differential tax demand is valid. CGST Act, 2017 Sec 15… Read More »
Appeals Filed in Wrong Jurisdiction Due to Dept. Confusion Must Be Transferred, Not Rejected. The Dispute: The “Common Order” Jurisdictional Trap The Conflict: An insurance company received a single Common Order-in-Original from an Additional Commissioner. This order covered the insurer’s tax liabilities for multiple offices across India. The Petitioner’s Action: For the portion of the… Read More »
GST Credit Blocks Automatically Expire After One Year; Continued Restriction is Illegal Under Rule 86A. The Dispute: Statutory Sunset vs. Administrative Inertia The Conflict: The petitioner’s Electronic Credit Ledger (ECL) was blocked by the department on November 21, 2024. The Petitioner’s Stance: By the time the petition was filed in early 2026, the block had… Read More »
Ignoring a Fresh Hearing Request After Additional Submissions Violates Section 75(4) and Natural Justice. The Dispute: The “Mid-Adjudication” Silence The Conflict: The petitioner followed the standard adjudication process, appearing for a personal hearing on July 11, 2025. However, the situation evolved: The New Evidence: On August 14, 2025, the petitioner filed an additional reply raising… Read More »
Consolidated Show Cause Notices (SCNs) and orders covering multiple financial years are legally impermissible and liable to be quashed. The Dispute: Annual vs. Composite Assessment The Conflict: The Revenue issued a single, consolidated Show Cause Notice (Ext.P1) and a subsequent combined order (Ext.P3) covering five financial years (2018-19 to 2022-23). The Revenue’s Stance: Bundling years… Read More »
Ex-Parte GST Orders Set Aside Upon 10% Deposit to Allow Merit-Based Adjudication. The Dispute: Short Declaration vs. Lack of Representation The Conflict: The Tax Department issued a Show Cause Notice (SCN) alleging that the petitioner had short-declared their tax liability. The Revenue’s Stance: Multiple notices and recovery communications were sent. Since the taxpayer failed to… Read More »
DDP Export Expenses Incurred Before Delivery Must Be Included in IGST Transaction Value. The Dispute: Transaction Value vs. Reimbursed Expenses The Conflict: The applicant, an exporter, operated under the DDP (Delivered Duty Paid) model. Under this model, the seller bears all risks and costs, including ocean freight, insurance, and even the import duties in the… Read More »
Statutory GST Hikes Overrule Contracts; Recovery Paused Until Government Reimbursement is Secured. The Dispute: Statutory Hikes vs. Fixed-Price Contracts The Conflict: The petitioner had ongoing contracts with government entities executed prior to July 2022, when the GST rate was 12%. On July 18, 2022, Notification No. 03/2022-Central Tax (Rate) increased the rate to 18%. The… Read More »
Important Income Tax case Laws 16.04.2026 Relevant Act Section / Authority Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 11 Suga Jeeva Oozhiyangal v. CIT (Exemptions) Click Here Exemption cannot be denied solely due to belated filing of Form 10B if the trust is otherwise entitled to relief under the law. Income-tax Act,… Read More »