Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification
Supreme Court: Online Gaming Tax
🚨 Important Legal Update: Supreme Court to Hear Pleas Challenging Retrospective Tax on Online Gaming
✅ Supreme Court Proceedings Overview
- The Supreme Court will hear challenges from online gaming companies against the 28% GST on real-money gaming starting May 5.
🟢 Background Information
- The bench led by Justice JB Pardiwala will discuss the matter.
- The court is prepared to hold hearings over four to five days.
➡️ Key Points of Discussion
- Online gaming firms (including Head Digital Works, Games24x7, and Dream11) contest the imposition of tax on the full value of online bets rather than on gross gaming revenue.
🔹 Previous Court Decisions:
- The Supreme Court had directed the Centre and GST Department to respond to the challenges.
- The GST Council introduced a flat 28% tax for online gaming in 2023, effective from October 1, 2023.
Validity of Unsigned GST Notices - Telangana High Court
Is a GST Show Cause Notice and Cancellation Order legally valid without the proper officer's digital or physical signature?
🚫 Telangana HC quashes SCN & GST Cancellation Order for lack of signature in Grade One Iron Scrap vs Superintendent of Central Tax [W.P. No. 3745 of 2025, dated 08-Apr-2025]
Note: Today, April 9, 2005, we are sharing your judgment, which has yet to be reported by any tax library.
#GSTLaw #DigitalSignature #GSTRegistration
Delhi High Court: Refund Ruling
Refund Cannot Be Withheld Merely by Invoking Section 54(11) Without Pending Appeal: Delhi High Court in Shalender Kumar vs Commissioner Delhi West CGST [W.P.(C) 3824/2025; dated 03-Apr-2025]
Issue ❓
Whether the Department can withhold refund merely based on an opinion under Section 54(11) in the absence of any pending appeal or proceeding?
IRN Generation Rule Update
📌 Important Update for Taxpayers: Changes to IRN Generation!
✅ New Case Insensitivity Rule Effective June 1, 2025
🟢 Key Information About Invoice Reporting
➡️ Starting from June 1, 2025, all invoice/document numbers will be treated as case-insensitive in the Invoice Reporting Portal (IRP).
🔹 This means that invoice numbers reported in any case format (e.g., "abc", "ABC", or "Abc") will be automatically converted to uppercase during IRN generation.
Tax Rebate Scrutiny: CA Concerns
🎯Income Tax Department Rebate Notices Under Scrutiny
✅ CA Community Voices Concerns
➡️ Taxpayers, particularly those represented by CAs, are raising critical issues regarding recent rebate notices.
🔹 Many professionals feel the notices are unjustified and lack transparency in the assessment process.
🔹 The implications of these notices could affect your financial standing and tax compliance.
Mandatory PAN-Aadhaar Link by 2025
💥📌 Attention PAN Holders: Important Update!
✅ Linking PAN with Aadhaar Required by December 2025
➡️ The CBDT has mandated a crucial requirement for all PAN holders.
🔹 Individuals who obtained their PAN using an Aadhaar enrolment ID must update their records.
🔹 This update guarantees compliance with regulatory standards.
➡️ Deadline: Ensure completion by December 31, 2025, to avoid penalties.
🔹 This initiative aims to streamline tax processes and enhance data accuracy.
🔹 Non-compliance may lead to significant repercussions concerning your tax filings.
Income Tax First Appeal Process
✅ Quick Summary of the First Appeal Process under the Income Tax Laws
Are you facing an adverse income tax order?
Here's a simplified legal roadmap to navigate the first appeal process before the Commissioner of Income Tax (Appeals) 👨⚖️👇
#IncomeTaxAppeal #Form35 #TaxLitigation
Tax Dispute: Issue on Deceased's Liability
🔖SCN & GST Demand on Deceased Person Quashed ❌ as Void ab Initio by Allahabad High Court⚖️ in Amit Kumar Sethia vs State of Uttar Pradesh (WRIT TAX No. - 917 of 2025; 02-Apr-2025)
Issue:
Whether the Department can issue a SCN and pass an order of tax determination against a deceased person without notice to the legal representative.
Facts of the Case 🗓️:
• 20-Apr-2021: Proprietor (Assessee) passed away.
• 02-Jun-2021: GST registration of the firm cancelled w.e.f. 13-May-2021.
• 13-Sep-2023: Department issued a show cause notice (SCN) under Section 73 in the name of the deceased.
• 17-Oct-2023 & 31-Oct-2023: Reminders to the SCN issued.
• 17-Nov-2023: Assessment order passed under Section 73(9) demanding ₹21,49,585.60 from the deceased Assessee.
GST Rates for Restaurant Services
🔥 GST & Restaurant Services: A Fresh Take with Swiggy, Zomato & Compliance! 🍔
✅ What constitutes 'Restaurant Service'?
🟢 As per Notification No. 20/2019-CT (Rate), ‘Restaurant Service’ refers to the offering of food and beverages for consumption on the premises or taken away, including services provided by restaurants, messes, canteens, etc.
✅ GST Rates for Restaurant Services
➡️ 5% without ITC - Standard case for regular restaurant services
➡️ 18% with ITC - Applied when the restaurant operates in specified premises (e.g., hotels with room tariffs exceeding ₹7,500 per day)
CAAR 2.0: Revolutionizing Indian Customs
🚀 Time for CAAR 2.0: Revolutionising India’s Customs Rulings for Global Efficiency 🌍
✅ Transformative Changes in India’s Customs System
➡️ The establishment of the *Customs Authority for Advance Rulings (CAAR)* marks a significant evolution in streamlining customs processes. 📈
✅ Navigating Global Trade Challenges
➡️ As global trade partners scrutinize India's customs framework, CAAR must enhance predictability and efficiency in the face of rising tariffs and import barriers. ⚖️