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The Court held that payments made during inspections may indicate coercion. Voluntariness requires free consent and proper opportunity, not pressure.
The Tribunal ruled that amounts paid during investigation cannot be retained once the demand is set aside. Only lawful assessments can justify retention, and illegal collections must be refunded with interest.
Non-cash perks like gold or trips trigger TDS under Section 194R, but conflicting GST rulings for sellers and dealers risk double taxation, highlighting the need for regulatory clarification.
ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpayers paying GST in good faith.
The courts confirm that once tax is deducted at source, recovery from the employee is barred by law, and the employer alone is responsible for deposit.
Courts ruled that GST notices lacking digital signatures violate Rule 26(3) and are void ab initio. The key takeaway: authentication is non-negotiable, and such defects cannot be cured under Section 160.
Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rulings, creating uncertainty over DIN compliance.
J&K High Court clarifies 6(1) of the CGST Act 2017, confirming State/UT officers are automatically authorized as proper officers for CGST matters unless restricted by notification.
A summary of changes to India’s income tax rebate, from the Rs.2 lakh limit to the new Rs.12 lakh threshold. Learn how the FY 2025-26 amendment on “special income” impacts small taxpayers.
