GST CASE LAWS 04.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Heading 3920 / Schedule II SANGHVI PRODUCTS, In re Manufacturing PTFE braided gland packing by braiding PTFE fibre yarn into cords is excluded from textile chapters by Note 1(g) of Section XI and is classifiable under subheading 3920 99 49, attracting… Read More »
Show Cause Notice Invoking Section 74 Quashed Due to Absence of Specific Allegations or Material Issue Whether a Show Cause Notice (DRC-01) invoking Section 74 of the CGST/MPGST Act to extend the limitation period is legally sustainable when it fails to disclose specific facts or material establishing fraud, willful misstatement, or suppression of facts to… Read More »
Quashed Cancellation of GST Registration Restored Upon Filing Pending Returns and Paying Outstanding Liabilities Issue Whether a GST registration cancelled for non-filing of returns can be restored to enable filing of pending returns despite portal restrictions, and how the limitation period for adjudication is computed post-restoration. Facts Business Operations & Suspension: The petitioners, engaged in… Read More »
ITC Reversal Quashed as Section 16(5) Window Overrides Section 16(4) Limitation Period Issue Whether Input Tax Credit (ITC) reversed as time-barred under Section 16(4) of the CGST/TNGST Act remains allowable if the claim falls within the relaxation window prescribed under Section 16(5). Facts Assessee’s Profile: The petitioner is a registered dealer under the Goods and… Read More »
CGST Chandigarh retains jurisdiction over registered entity, while Section 74 penalty requires proven suppression. Issue Whether CGST Chandigarh maintains territorial jurisdiction over a registered person renting property in Punjab, whether late fee/interest can be challenged under Section 74, whether GSTR-2A mismatches warrant automatic ITC disallowance, and whether Section 74 extended limitation and penalty apply without… Read More »
Supply of Uncoated Paper Without Statutory End-Use Mechanism Does Not Qualify for GST Exemption Issue Whether supply of uncoated paper classified under Heading 4802 to notebook manufacturers for manufacturing exercise books qualifies for GST exemption under Notification 10/2025-CT (Rate) solely on the basis of purchaser declarations, purchase orders, and end-use certificates in the absence of… Read More »
PTFE Braided Gland Packing Exceeding 1mm Excluded From Textiles and Classifiable Under Subheading 3920 99 49 Issue Whether PTFE braided gland packing manufactured by braiding PTFE fibre yarn into rope-like coils is classifiable under textile heading 5911 90 90 or under plastics heading 3920 99 49, and what is the applicable GST rate. Facts Product… Read More »
INCOME TAX CASE LAWS 04.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 4 GE Vernova International LLC v. ACIT Where assessee-company recognized revenue from invoices but subsequently reversed amounts through credit notes after commercial settlements, real income did not accrue to that extent and only real income can be taxed. Click Here… Read More »
Extended Ten-Year Reopening Window Cannot Revive Time-Barred Assessments Prior to April 1, 2021 Issue Whether an assessment year that had already become time-barred prior to 01.04.2021 under unamended Sections 148, 153A, or 153C can be reopened for AY 2012-13 using the substituted ten-year limitation period under Section 149(1)(b) post-Finance Act, 2021. Facts Search Date: A… Read More »
Section 143(2) Notice by Prescribed Authority Valid Despite Case Centralization With Jurisdictional Assessing Officer Issue Whether a Section 143(2) notice issued by the Board-notified ‘Prescribed Income-tax Authority’ is void for lack of jurisdiction merely because the assessee’s case was centralized with a local Assessing Officer following search operations. Facts Search and seizure operations under Section… Read More »