ITAT Patna: Employee Not Liable for Employer’s TDS Default under Section 205
When Form 16 Says TDS, but 26AS Says “No”: The Real-World Dilemma Picture this: You’ve worked hard all year, your salary slips show TDS deductions, and your Form 16 is…
ITAT Ranchi on Reopening Based on Wrong Bank Details: Pradeep Narsaria Case
ITAT Ranchi on Reopening Based on Wrong Bank Details – Lessons from the Pradeep Kumar Narsaria Case When Wrong Bank Data Triggers a Reassessment The Income Tax Department’s increasing reliance…
ITAT Pune on Condonation of Delay in Form 10AB for Section 12AB Registration
Why even a 7 Day Delay in Form 10AB Now Matters So Much The world of charitable trust registration under Indian tax law has never been more complex—or unforgiving. Since…
Karnataka HC: GST Refund for Export Services Can’t Be Denied if eBRC/FIRC Submitted
1. Introduction Exporters of services in India have long relied on the GST regime’s promise of seamless refunds for unutilised input tax credit (ITC) on zero-rated supplies. This refund mechanism…
GST: DRC-13 Quashed; Automatic Stay After Sec.107 Appeal with 10% Pre-Deposit
Introduction Across India, businesses are increasingly facing aggressive GST recovery actions, with the department swiftly issuing Form DRC-13 notices to banks and third parties. These notices, often resulting in sudden…
Calcutta HC: Appellate Authority must pass speaking order under GST even ex-parte
1. Executive Summary GST appeals are a critical safeguard for taxpayers, especially when faced with adverse orders like registration cancellation. But what happens if you miss your hearing? Can the…
GST ITC Allowed on Rooftop Solar for Captive Use: AAR Rajasthan – What It Means
The shift towards renewable energy is gathering pace across Indian industry, with rooftop solar installations now a familiar sight atop factories and warehouses. For CFOs and plant heads, the financial…
Delhi GST Notif. 22/2024: 6 Month Window to Rectify ITC Denials under Sec 16(4)
Why This Notification Matters Delhi’s GST Notification 22/2024, issued on 1st December 2025, opens a rare and time-bound opportunity for businesses and professionals who lost input tax credit (ITC) due…
Allahabad HC: ITC can’t be denied if supplier registered; GSTR-1/3B filed
Executive Summary The Allahabad High Court’s decision in M/s Saniya Traders v. Additional Commissioner Grade-2 marks a significant milestone for GST practitioners and businesses. The Court has made it clear:…
AAR Kerala: GST on advances for goods barred by Notif. 66/2017; invoice at supply
Navigating GST compliance for advances received against supply of goods can feel like walking a tightrope—especially for manufacturers and project-based businesses where payments and deliveries are staggered over months or…
Allahabad HC: ITC Can’t Be Denied for Supplier’s Later Cancellation; Section 74 Set Aside
The Allahabad High Court’s decision in Singhal Iron Traders v. Addl. Commissioner (Nov 3, 2025) marks a decisive shift in the landscape of Input Tax Credit (ITC) disputes under GST….
Karnataka HC Quashes Rule 86A ECL Blocking: No Hearing, No Reasons Recorded
The Karnataka High Court’s recent decision in S. A. Enterprises v. Assistant Commissioner of Central Tax has sent a clear message to both tax authorities and businesses: the power to…
