Personal hearings under GST are often reduced to one-sided submissions without real engagement. The article highlights how this undermines natural justice and calls for meaningful adjudication.
The concept of a Lower Deduction Certificate (LDC) continues under the Income-tax Act, 2025 with no major policy change from the Income-tax Act, 1961. Under Section 395 of the new Act (corresponding to Section 197 of the old Act), a taxpayer can apply to the Assessing Officer for deduction of tax at a lower rate […]
The new Act consolidates TDS provisions into a single section for clarity. Despite structural changes, rates and thresholds remain largely unchanged.
A detailed comparison highlights how old sections are renumbered and reorganized under the new law. It shows that structure changes, but core tax principles remain largely unchanged.
The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural position.
The framework clarifies that relief from higher TDS/TCS applies only within specific timelines under CBDT circulars. PAN activation alone does not remove past demands automatically.
The issue was whether non-response caused by a Chartered Accountant justifies setting aside ex-parte orders. The Court held that taxpayer responsibility cannot be shifted, and statutory orders remain valid.
The issue was whether bail can be granted despite serious fake ITC allegations. The Court ruled that prolonged custody and delayed trial justify bail, prioritizing personal liberty.
The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revoke cancellation once statutory conditions are satisfied, ensuring fairness and continuity of business.
The Court ruled that recovery under Section 75(12) cannot be used where wrongful ITC utilisation is alleged. It held that such cases require adjudication under Sections 73 or 74 before recovery action.
