IMPORTANT GST CASE LAWS 12.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 73/74 Accountants Service Society v. Union of India Consolidated SCNs for multiple financial years are invalid. The law requires year-wise notices and orders to avoid prejudice regarding limitation periods and pre-deposit calculations. Click Here CGST… Read More »
Section 74 vs. Section 73: The “Fraud” Barrier to Amnesty Benefits (AY 2017-18) In a significant ruling for AY 2017-18, the Gujarat High Court (in R.B. Pandey and Sons vs. Assistant Commissioner) addressed the attempts by taxpayers to reclassify “fraud” cases as “non-fraud” cases to secure lighter penalties or access amnesty schemes. The Legal Issue… Read More »
Composite GST Notices: The “Anti-Bunching” Rule (Sections 73 & 74) This ruling by the Kerala High Court (Dhanlaxmi Bank Limited vs State of Kerala) addresses a critical jurisdictional error common in GST audits: the issuance of a single/composite Show Cause Notice (SCN) or Order covering multiple financial years. The Legal Issue Can GST authorities issue… Read More »
IMPORTANT INCOME TAX CASE LAWS 12.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation Income Tax Act Sec 35(2AB) & 148 Gujarat Metal Cast Industrial v. ACIT Reopening an assessment on the same material already examined during the original assessment is a “change of opinion” and is legally impermissible. Click Here Income… Read More »
Interest on Refunds (Section 244A): System Glitches and the Burden of Proof This ruling for AY 2014-15 is a landmark for taxpayers facing technical issues with the e-filing portal. It clarifies that a “system glitch” cannot be used by the Revenue to deny statutory interest on a legitimate refund. The Legal Issue Can the Assessing… Read More »
TDS Compliance Rulings: Late Fees, Default Interest, and Post-Demand Penalties These rulings clarify the interplay between pandemic-era reliefs and the standard penalty provisions of the Income-tax Act for AY 2021-22 and 2022-23. I. Section 234E: Late Fee for TDS Returns The Legal Issue Can the Supreme Court’s general extension of limitation periods (due to COVID-19)… Read More »
Reassessment of Amalgamated Entities: Jurisdiction and Section 170 This ruling for AY 2013-14 and 2014-15 reinforces the principle that a “dead” company cannot be taxed. Once a company is amalgamated and ceases to exist, it loses its status as a “legal person,” and any notice issued in its name is considered a nullity. The Legal… Read More »
Section 80G Approval and the Finance Act 2024 Amendment: New Timelines for Charitable Trusts This ruling addresses a common procedural trap for charitable trusts caught between old deadlines and new legislative relaxations. It clarifies that the Finance Act 2024 provides a “permanent window” for trusts to apply for 80G approval, superseding previous restrictive circulars. The… Read More »
Income Tax Rulings: Discounts on Property & Section 54F Exemptions (AY 2021-22) These two rulings provide essential clarity for property buyers regarding the taxation of builder discounts and the eligibility criteria for capital gains exemptions when owning multiple properties. I. Builder Rebates/Discounts: Not “Income from Other Sources” The Legal Issue Can a contractual discount or… Read More »
Refund Adjustments vs. Stay of Demand: The 20% Rule Violation This ruling for AY 2005-06 and 2020-21 is a significant victory against “high-handed” recovery tactics. It clarifies that the Income Tax Department cannot override a judicial stay order by unilaterally adjusting refunds, and if they do, they must return the excess with interest. The Legal… Read More »