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UNDERSTANDING DEPARTMENTAL AUDIT U/S 65 OF CGST ACT, 2017

NLF TAX & LEGAL

Apr 8, 2024

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Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court

Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court

Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax

Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax

Income Tax Department cannot reopen an assessee's assessment under Section 147/148 merely because a third party with whom the assessee had transactions did not cooperate with the investigation

Income Tax Department cannot reopen an assessee's assessment under Section 147/148 merely because a third party with whom the assessee had transactions did not cooperate with the investigation

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Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court

Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court

Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court

Aug 14

Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax

Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax

Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax

May 14

Income Tax Department cannot reopen an assessee's assessment under Section 147/148 merely because a third party with whom the assessee had transactions did not cooperate with the investigation

Income Tax Department cannot reopen an assessee's assessment under Section 147/148 merely because a third party with whom the assessee had transactions did not cooperate with the investigation

Income Tax Department cannot reopen an assessee's assessment under Section 147/148 merely because a third party with whom the assessee had transactions did not cooperate with the investigation

Apr 30

Delhi High Court - Property bought from crime proceeds BEFORE the PMLA can still be attached under Section 5(1) if the accused CONTINUES to possess or use it after the Act came into force.

Delhi High Court - Property bought from crime proceeds BEFORE the PMLA can still be attached under Section 5(1) if the accused CONTINUES to possess or use it after the Act came into force.

Delhi High Court - Property bought from crime proceeds BEFORE the PMLA can still be attached under Section 5(1) if the accused CONTINUES to possess or use it after the Act came into force.

Mar 17

Supreme Court Clarifies: Refund of GST Appeal Pre-Deposit Falls Under Section 107(6), Not Section 54 – High Court's Interpretation Set Aside"

Supreme Court Clarifies: Refund of GST Appeal Pre-Deposit Falls Under Section 107(6), Not Section 54 – High Court's Interpretation Set Aside"

Supreme Court Clarifies: Refund of GST Appeal Pre-Deposit Falls Under Section 107(6), Not Section 54 – High Court's Interpretation Set Aside"

Feb 22

Supreme Court Confirms: GST Authorities Cannot Seize Cash and Silver During Search – Only Goods Related to Tax Evasion Can Be Seized Under Section 67

Supreme Court Confirms: GST Authorities Cannot Seize Cash and Silver During Search – Only Goods Related to Tax Evasion Can Be Seized Under Section 67

Supreme Court Confirms: GST Authorities Cannot Seize Cash and Silver During Search – Only Goods Related to Tax Evasion Can Be Seized Under Section 67

Feb 21

Supreme Court Rules: IGST Refund on Ocean Freight Must Go to Consumer Welfare Fund, Not Power Company – High Court's Novel Refund Procedure Struck Down

Supreme Court Rules: IGST Refund on Ocean Freight Must Go to Consumer Welfare Fund, Not Power Company – High Court's Novel Refund Procedure Struck Down

Supreme Court Rules: IGST Refund on Ocean Freight Must Go to Consumer Welfare Fund, Not Power Company – High Court's Novel Refund Procedure Struck Down

Feb 20

Gujarat High Court Mandates Release of Seized Assets Following Statutory Lapses by Tax Authorities

Gujarat High Court Mandates Release of Seized Assets Following Statutory Lapses by Tax Authorities

Gujarat High Court Mandates Release of Seized Assets Following Statutory Lapses by Tax Authorities

Feb 19

Protecting the ‘Online Soul’ of Modern Enterprise: The Landmark Dabur Judgment on Domain Name Fraud and Dynamic Injunctions

Protecting the ‘Online Soul’ of Modern Enterprise: The Landmark Dabur Judgment on Domain Name Fraud and Dynamic Injunctions

Protecting the ‘Online Soul’ of Modern Enterprise: The Landmark Dabur Judgment on Domain Name Fraud and Dynamic Injunctions

Trademark & Copyright

Feb 7

Trademark Registration Made Simple for Indian Businesses: Understanding Trademark Filing Requirements

Trademark Registration Made Simple for Indian Businesses: Understanding Trademark Filing Requirements

Trademark Registration Made Simple for Indian Businesses: Understanding Trademark Filing Requirements

Jan 31

Supreme Court Clarifies: Complaints Against Public Servants Under BNSS Section 175(4) Must Be in Writing with Affidavit – Not a Standalone Provision

Supreme Court Clarifies: Complaints Against Public Servants Under BNSS Section 175(4) Must Be in Writing with Affidavit – Not a Standalone Provision

Supreme Court Clarifies: Complaints Against Public Servants Under BNSS Section 175(4) Must Be in Writing with Affidavit – Not a Standalone Provision

Criminal Law Updates

Jan 29

Court rules that Trademark Office cannot demand proof of market use or fame for marks filed on "proposed to be used" basis. Rejection orders must explain reasoning clearly.

Court rules that Trademark Office cannot demand proof of market use or fame for marks filed on "proposed to be used" basis. Rejection orders must explain reasoning clearly.

Court rules that Trademark Office cannot demand proof of market use or fame for marks filed on "proposed to be used" basis. Rejection orders must explain reasoning clearly.

Trademark & Copyright

Jan 10

Supreme Court holds that High Courts cannot impose timelines on investigation or grant protection from arrest while dismissing quashing petitions.

Supreme Court holds that High Courts cannot impose timelines on investigation or grant protection from arrest while dismissing quashing petitions.

Supreme Court holds that High Courts cannot impose timelines on investigation or grant protection from arrest while dismissing quashing petitions.

Criminal Law Updates

Jan 2

Court holds that retrospective cancellation affecting customer's input tax credit requires consideration of unintended consequences

Court holds that retrospective cancellation affecting customer's input tax credit requires consideration of unintended consequences

Court holds that retrospective cancellation affecting customer's input tax credit requires consideration of unintended consequences

Dec 18, 2025

High Court quashes provisional attachment of bank accounts issued without proper reasons under Section 83 GST Act

High Court quashes provisional attachment of bank accounts issued without proper reasons under Section 83 GST Act

High Court quashes provisional attachment of bank accounts issued without proper reasons under Section 83 GST Act

Oct 2, 2025

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