Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Section 74 GST Cannot Be Invoked Without Fraud or Suppression – ITC Allowed Despite Supplier Issues | Safecon Lifescience Case
The Allahabad High Court examined the legality of proceedings initiated under Section 74 of the UPGST Act against the petitioner for availing Input Tax Credit on purchases made from a duly registered supplier at the time...
Constitutional Challenge to Section 16(2)(c) CGST Act – ITC Cannot Be Denied for Supplier Default | LGW Industries Case
The writ petition filed before the Calcutta High Court assails the legality of proceedings seeking reversal of Input Tax Credit solely on the allegation that suppliers were subsequently found to be non-existent or had ob...
ITC Cannot Be Denied for Supplier’s Subsequent Registration Cancellation – Allahabad High Court | Khurja Scrap Trading Company Case
In this landmark ruling, the Allahabad High Court reaffirmed that:
Input Tax Credit (ITC) cannot be denied when the supplier was duly registered on the date of transaction, even if registration is cancelled subsequent...
GST ITC Cannot Be Denied Due to Suo Moto Retrospective Cancellation of Supplier’s Registration When Buyer Is Bona Fide – Calcutta High Court | M/s Gargo Traders v. Joint Commissioner, State Tax
IN THE HIGH COURT AT CALCUTTA
CIRCUIT BENCH AT JALPAIGURI
(Constitutional Writ Jurisdiction)
APPELLATE SIDEPresent:
The Hon’ble Justice Krishna RaoWPA 1009 of 2022M/s. Gargo Traders
Versus
The Joint Commissioner,...
Separate GST Registration for Warehouses – Mandatory or Not? Detailed Analysis with AAR Maharashtra Ruling in Gandhar Oil Refinery (India) Ltd. under CGST & IGST Acts
Whether separate GST Registration is required for
a warehouse?Getting registered under GST is the pre-eminent step for embarking
on the journey of doing business. The registration under GST is
compulsory...
Accumulation u/s 11(2) Cannot Be Denied for Vague Form 10 If Purpose Aligns With Trust Objects: Mumbai ITAT | Harmony Foundation v. ITO (Exemption) [TS-1673-ITAT-2025]
Accumulation under section 11(2) cannot be denied for vague Form 10 if purpose aligns with Trust’s objectiveMumbai ITAT allows Assessee’s (Trust) appeal and holds that accumulation of income under Section 11(2) canno...
Key amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015
Ministry of FinanceKey amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015Amendments primarily aimed at the non-government sector, also rationalize provisions for government sectorMeasures to prov...
Validity of Reopening of Assessment and Addition under Section 69 without Rejection of Books
Validity of
Reopening of Assessment and Addition under Section 69 without Rejection of
Books M/s KDP
Infrastructure Private Limited v. DCITITAT Delhi |
ITA No. 1094/Del/2024 | Order dated 12 December 2025 1...
Alleged Bogus Purchases: Deletion vs Remand Depends on Charging Provision — ITAT Delhi Deletes Addition u/s 69, ITAT Pune Orders Remand u/s 37 | KDP Infrastructure Pvt. Ltd. & Taparia Tools Ltd. (2025)
Alleged Bogus
Purchases – Divergent Legal Treatment Case 1:M/s KDP
Infrastructure Private Limited v. DCITITAT Delhi |
ITA No. 1094/Del/2024 | Order dated 12.12.2025 Case 2:ACIT, Circle-1
v. Taparia Tools ...
GAAR Not Applicable Without ‘Impermissible Avoidance Arrangement’: Telangana High Court Quashes GAAR Proceedings on Share Transactions | Smt. Anvida Bandi v. DCIT [2025] 177 taxmann.com 726 (Telangana HC)
In recent judgement (September, 2025) Telangana High Court quashes GAAR proceedings in absence of an ‘impermissible avoidance arrangement’(IAA)In Smt. Anvida Bandi v Deputy Commissioner of Income Tax, [2025] 177 taxm...