CA Syed Musadiq Jeelani

09/01/2026

Limitations under limitation act 1963

The EduLaw Indian Limitation Act Notes

Chart on Limitation Periods under Limitation Act 1963

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07/01/2026

Taxability

07/01/2026

08/12/2023

31/12/2023 is the Last Date to File Belated or Revised Income Tax Return (ITR) for A.Y.2023-24 (F.Y.2022-23)

Late fee for Belated ITR👇👇👇
No Late Fee if Gross Total Income (GTI) upto ₹2,50,000

Late Fee is ₹1,000 if GTI above ₹2,50,000

Late Fee is ₹5,000 if TOTAL Income above ₹5,00,000

After 31/12/2023
You Can file an Updated Return if you are eligible but through Updated Return you Can't claim Tax REFUNDS
And
Late Fee + Additional Tax u/s 140B also applicable

It means 31/12/2023 is the last date to file your ITR with Tax REFUNDS

25/10/2023

GST Rate on Sale of Scrap Materials with HSN Code
Check here: https://bit.ly/42D8h0g

14/09/2023

ITC on purchases made for construction of immovable property ☠️

21/08/2023

GST Case Laws

1- ANDHRA PRADESH HIGH COURT in the case of Arhaan Ferrous and Non-Ferrous Solutions Pvt Ltd - Responsibility of purchaser will be limited to the extent of establishing that he bonafidely purchased goods from the seller for valuable consideration by verifying the GST registration available on the official web portal.

2- TELANGANA-AAR in the case of Sai Service Pvt. Limited - The applicant is not entitled to avail the input tax credit charged on inward supply of motor vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods.

3- WEST BENGAL-AAAR in the case of Karnani Fnb Specialities LLP - The sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47). Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.

20/08/2023

💥Very Important Judgment From Patna HC

Ineligibility for Input Tax Credit Due to the Supplier's unpaid taxes to the Government

Important Points from "M/s AASTHA ENTERPRISES Vs THE STATE OF BIHAR" Judgment

1. Conditions for Input Tax Credit (ITC): The judgment emphasizes that ITC is a benefit provided under the statute to avoid tax cascading. For a purchasing dealer to claim ITC, they must fulfill all conditions listed in Section 16(2) of the CGST Act, including sub-clause (c), which requires actual payment of tax by the selling dealer to the government.

2. Sequential Compliance: The conditions for ITC in clauses (a), (b), and (c) of Section 16(2) must be satisfied together, not separately. The nomenclature of ITC implies that credit is available in the purchasing dealer's ledger upon tax payment by the supplier to the government.

3. Burden of Proof: The purchasing dealer claiming ITC must prove that the supplier collected tax from them and actually paid it to the government. This is a statutory requirement that must be fulfilled by the purchasing dealer to avail ITC.

4. Liability and Recovery: Mere existence of recovery provisions doesn't absolve the purchasing dealer's liability to ensure complete tax payment to the government. If the supplier fails to pay the collected tax, the purchasing dealer cannot claim ITC unless the supplier's tax is settled.

5. No Double Taxation: The court rejects the argument of double taxation. Taxation is mandatory for public welfare, and it's only when the collected tax reaches the government that the liability is satisfied. Hence, the failure to pay the collected tax results in no valid claim for ITC and not double taxation.

[Civil Writ Jurisdiction Case No.10395 of 2023]