Browse judgments by legal issue

Eligibility, reversal, conditions, and restrictions on claiming ITC under GST and earlier VAT and Cenvat regimes.

Validity of reopening assessments, satisfaction of conditions precedent, change of opinion, and limitation under Income Tax Act.

Classification disputes under the Customs Tariff, GST rate schedules, and Central Excise — scope of headings and applicable rates.

Disputes over tax penalties — quantum, waiver, reasonable cause, and mens rea across Income Tax, GST, and Customs.

Interpretation of exemption notifications, conditional exemptions, and the scope of exempt categories under various tax statutes.

Tax deducted and collected at source — rates, applicability, default consequences, disallowance under s.40(a)(ia), and credit issues.

Legality and jurisdiction of reassessment notices under Section 147 and 148 of the Income Tax Act — escapement of income.

Entitlement to tax refunds, time limits for claims, doctrine of unjust enrichment, and procedural compliance requirements.

Show Cause Notice validity, natural justice in adjudication proceedings, and procedural requirements in indirect tax.

Time-barred proceedings, extended limitation period invocation, suppression of facts, and limitation in direct and indirect tax.

Customs and GST valuation disputes — transaction value, related-party transactions, additions, and transfer pricing.

Characterisation of expenditure and receipts as capital or revenue for income tax deduction and taxability purposes.

Liability, compliance obligations, and credit eligibility issues under the reverse charge mechanism in GST and service tax.

Validity of search operations, seizure of books and assets, statements recorded, and consequent assessment proceedings.

Admissibility of Cenvat credit, cross-utilisation between duties, input service distributor rules, and transitional credit.

Grant of stay of tax demand during appellate proceedings — pre-deposit conditions, balance of convenience, and hardship.

Determination of place of supply under GST for goods, services, and cross-border transactions — IGST vs CGST/SGST applicability.

Anticipatory bail and regular bail in tax prosecution cases under IPC, GST Act, Customs Act, and PMLA.

NAA and CCI proceedings — determination of profiteering, methodology for computing benefit passed on after GST rate reductions.

Jurisdiction of Central vs. State GST authorities — cross-empowerment disputes and scrutiny/assessment by both authorities.