The Gujarat High Court reduced a significant GST penalty to ₹25,000, ruling that a mere technical lapse like not generating Part-B of an e-way bill is not a major offense.
This case study examines if a GST officer can purchase goods to check for a tax invoice, demand a bill cancellation, and a refund, as per Section 67 of the CGST Act.
The ITAT Cochin bench ruled that receiving cash for property at registration violates Section 269SS, overturning a prior decision.
The ITAT Lucknow tribunal rules that an accommodation entry provider can only be taxed on its commission income, not the entire amount of routed funds, a clarification of Section 68.
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed rent, citing prior precedent. Hotelier must register for GST.
Jayshreeben Jayantibhai Palsana Vs ITO (ITAT Ahmedabad) The case of Jayshreeben Jayantibhai Palsana vs ITO before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, arose from an appeal against the order of the Commissioner of Income Tax (Appeals)-2, Delhi [CIT(A)], dated 15.04.2025. The appeal concerned the assessee’s eligibility to claim rebate under Section 87A of the […]
Allahabad High Court held that issuing a GST penalty show cause notice in Form DRC-01 instead of DRC-01A is a technical error and not fatal when the assessee disputes the entire liability and no final demand is made.
Calcutta High Court ruled that GST refund timelines are mandatory and that officers cannot reject claims based on extraneous grounds like office size or e-way bills.
The Calcutta High Court has reaffirmed that personal liberty and statutory safeguards must be upheld in GST investigations, emphasizing BNSS 35(3) notice before arrest.
The ITAT Mumbai deleted a penny stock addition, ruling that the income tax department’s reliance on suspicion and a general investigation report was insufficient to dislodge the assessee’s proof of genuine transactions.
