GST CASE LAWS 08.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Peekay Industries v. Commissioner of Commercial Taxes GSTR-3B and GSTR-2A mismatches alone cannot be treated as conclusive proof of wrongful ITC availment without enquiring into suppliers or examining reconciliations, and circular verification requirements cannot be applied retrospectively outside their specified… Read More »
Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Issue Whether a writ petition under Article 226 can be entertained regarding disputed facts, rate classifications, and unsubstantiated allegations of administrative bias when a functional… Read More »
Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Issue Whether a writ petition challenging an Order-in-Original and a subsequent rectification rejection order can be entertained when the statutory remedy of appeal… Read More »
Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication Issue Whether garnishee proceedings under Form GST DRC-13 can be sustained for recovering interest on delayed tax payments when the petitioner’s detailed representations disputing the computation and lack of Show Cause Notice remain undecided by the tax authorities. Facts The tax authorities… Read More »
Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed Issue Whether issuing a single consolidated/composite Show Cause Notice under Section 73 covering multiple financial years (FY 2020-21 to FY 2022-23) is legally sustainable. Facts A consolidated Show Cause Notice (SCN) was issued to the petitioner… Read More »
Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a taxpayer whose appeal against the cancellation of GST registration was dismissed on grounds of limitation (and not on merits) can be granted… Read More »
GSTR-2A and GSTR-3B Mismatch Cannot Conclusively Prove Wrongful Input Tax Credit Availment Without Independent Inquiry Issue Whether a mismatch between GSTR-3B and GSTR-2A for FY 2019-20 can automatically be treated as conclusive proof of wrongful Input Tax Credit (ITC) availment to confirm tax demands under CGST/SGST heads without independent verification, books examination, or issuing a… Read More »
INCOME TAX CASE LAWS 08.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 9 Caterpillar India (P.) Ltd. v. Deputy Commissioner of Income-tax Reimbursement of actual salary to overseas AEs for seconded employees working under the assessee’s control—where tax was deducted under section 192—is a pure reimbursement without an income… Read More »
Employee cannot be held liable or denied credit for TDS deducted by employer but not deposited. Issue Whether an employee-assessee can be denied TDS credit and subjected to direct tax demands when the employer deducts tax at source from salary but fails to deposit it with the Central Government. Facts The assessee-employee was employed with… Read More »
Charge over Seized Cash Extinguishes Once Searched Person’s Assessment Concludes, Entitling Assessee to Refund Credit Charge over Seized Cash Extinguishes Once Searched Person’s Assessment Concludes, Entitling Assessee to Refund Credit Issue Whether, after the assessment of the searched person was completed with no demand, the Department’s charge over seized cash under Section 132B stood extinguished,… Read More »