IMPORTANT GST CASE LAWS 02.04.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Sec 70 Tuesonpower International v. UOI Summons Relief: For a petitioner with cancer, the court allowed video recording of statements and an advocate’s presence at a “visible but not audible” distance. Click Here CGST Act, 2017… Read More »
Serving notices to an old address despite updated GST registration records violates natural justice. The Dispute: System Records vs. Physical Service The Conflict: The Petitioner updated their business address in 2017, and the change was officially reflected in their GST Registration Certificate (Form GST REG-06). However, the Department issued the Show-Cause Notice (SCN), the assessment… Read More »
Section 142 mandates cash refund of pre-deposits once old-regime tax demands are dropped. The Dispute: ITC De-block vs. Cash Refund The Conflict: The Petitioner, a Ready-Mix Concrete (RMC) manufacturer, was caught in a dispute over whether “freight and pumping charges” should be taxed. To fight the case in 2015, the Petitioner made a pre-deposit by… Read More »
Taxpayers summoned under GST can have an advocate present and videograph proceedings on humanitarian grounds. The Dispute: Rights During GST Interrogation The Conflict: Petitioner 2, an officer of a company under investigation for alleged “bogus” Input Tax Credit (ITC), was summoned under Section 70. The Petitioner requested two specific safeguards: Legal Presence: To be accompanied… Read More »
Real estate anti-profiteering proceedings dropped after developer proved full ITC benefit pass-through. The Dispute: Alleged Retention of ITC Benefits The Complaint: A home-buyer in the project ‘Rustomjee Crown Phase-I’ alleged that the developer (Respondent) failed to pass on the benefit of Additional Input Tax Credit (ITC) that became available after the implementation of GST. The… Read More »
Form 168 INCOME TAX RULES 2026 Key Details of the Change New Designation: Form 26AS is now known as Form 168 under the new compliance document numbering system. Functionality: The core purpose remains the same; it continues to serve as a consolidated Annual Tax Statement linked to your PAN. Terminology Update: The new framework replaces “Assessment Year” and “Previous… Read More »
IMPORTANT INCOME TAX CASE LAWS 02.04.2026 Relevant Act Section Case Law Title / Authority Key Ruling Citation Income Tax Act Sec 2(15) Govardhan Eco Village Trust Charitable Status: Receipts from rent/Goshala are not “commercial” merely by quantum; the “Dominant Activity” of the trust must be examined. Click Here Income Tax Act Sec 10A ACPL Products… Read More »
10-year reassessment limit is calculated backwards from the search year; AY 2015-16 was time-barred. The Dispute: Calculating the 10-Year “Block” The Conflict: The Revenue conducted a search on 09-05-2024 and found documents suggesting the assessee received unaccounted cash from a property sale in AY 2015-16. They issued a notice under Section 148 on 31-03-2025, claiming… Read More »
Section 10A deduction is unit-specific; allowed before loss set-offs, but excludes domestic and interest income. I. Order of Deduction (The “Yokogawa” Principle) The Conflict: The Revenue argued that brought forward losses and unabsorbed depreciation must be adjusted before calculating the Section 10A deduction. The Ruling: Following the Supreme Court in Yokogawa India Ltd., the court… Read More »
Dominant charitable activities determine status; incidental agro-receipts aren’t automatically commercial or business income. The Dispute: GPU Limb vs. Specific Charitable Objects The Legal Conflict Under Section 2(15), if a trust falls under the “General Public Utility” (GPU) limb, it loses its exemption if commercial receipts exceed 20% of total receipts. The Facts The Rejection: The… Read More »