IMPORTANT GST CASE LAWS 26.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 74 Rite Water Solutions v. Joint Commissioner [Composite Notice Void] A single Show Cause Notice (SCN) covering multiple years is invalid. The CGST scheme mandates year-wise determination; bunching years in one notice is a jurisdictional error. Click Here… Read More »
Exclusive Reliance on Portal Uploads for Service of Notice Without Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order is legally sustainable when the Show Cause Notice (SCN) was served exclusively via the GST portal, resulting in no reply from the taxpayer and an ex-parte order passed without a personal hearing. Facts… Read More »
High Court Grants Liberty to File Statutory Appeal Beyond Limitation Subject to a Higher Pre-Deposit Issue Whether an assessee, who failed to respond to a Show Cause Notice (SCN) and had their rectification application rejected, should be granted the extraordinary liberty to file a statutory appeal under Section 107 of the CGST Act despite the… Read More »
GST Registration Restored with Installment Facility and Bank Defreezing Subject to Furnishing of Security Issue Whether a taxpayer whose registration was cancelled in 2021 for non-filing of returns can be allowed to restore the registration, pay the accumulated liabilities in installments, and have their bank accounts defreezed. Facts The Cancellation: The petitioner’s GST registration was… Read More »
High Court Mandates Immediate Operationalization of GST Appellate Tribunal Following Prolonged Appointment Delays Issue Whether the continued non-functionality of the GST Appellate Tribunal (GSTAT) is legally permissible given that the members were appointed as far back as August 2025, and whether the Court should intervene to compel the commencement of adjudicatory functions. Facts The Mandate:… Read More »
An Assessment Order Based on an Ante-Dated Service of Notice and Without a Personal Hearing Is Legally Invalid Issue Whether an assessment order is sustainable when there is a documented discrepancy in the date of service of the Show Cause Notice (SCN) and where the mandatory requirement of a personal hearing under Section 75(4) was… Read More »
GST Registration Restored After Expiry of Revocation Period Subject to Full Payment of Statutory Dues Issue Whether a GST registration cancelled for non-filing of returns for six months can be restored by the High Court when the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Default: The… Read More »
A Composite Show Cause Notice Covering Multiple Financial Years Is Legally Invalid as GST Assessment Is Year-Specific Issue Whether the GST authorities can issue a single, composite Show Cause Notice (SCN) under Section 74 for multiple financial years (e.g., July 2017 to March 2022) or if each year must be adjudicated through independent notices. Facts… Read More »
IMPORTANT INCOME TAX CASE LAWS 26.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 205 ITO v. Gayatri Snehal Rao [Landmark SC] If an employer deducts TDS from salary but fails to deposit it with the Govt, the Revenue cannot raise a direct demand against the employee. Section 205 creates a… Read More »
TNMM is the Most Appropriate Method for Benchmarking Guarantee Fees Where the AE Bears the Primary Risk Issue Whether the Transactional Net Margin Method (TNMM) is the most appropriate method (MAM) for benchmarking guarantee fees when the Indian branch merely provides support services and the overseas Associate Enterprise (AE) bears the entire risk of the… Read More »