IMPORTANT GST CASE LAWS 19.12.2025 Relevant Act Section Case Law Title / Advisory Brief Summary Citation / Source CGST / IGST Act GSTR-9/9C Advisory GSTN Consolidated FAQs for FY 2024-25 GSTN released a consolidated FAQ for filing Annual Returns (GSTR-9) and Reconciliation Statements (GSTR-9C) for FY 2024-25. It clarifies ITC reporting, RCM, table-wise disclosures, and… Read More »
WRIT JURISDICTION DECLINED IN FAKE ITC FRAUD; ASSESSEE RELEGATED TO APPEAL ISSUE Whether a Writ Petition under Article 226 is maintainable against an assessment order confirming a demand for fraudulent ITC, when the petitioner alleges violation of natural justice (no personal hearing), but the record shows they were aware of the notices and had… Read More »
LIMITATION PERIOD COMPUTATION: DAY OF COMMUNICATION IS EXCLUDED (‘DAY ZERO’) ISSUE How to correctly compute the limitation period for filing an appeal before the Appellate Authority under Section 107 of the CGST Act. Specifically, whether the date of communication of the order is to be included or excluded, and whether an appeal filed on… Read More »
CHARTERED ACCOUNTANT GRANTED BAIL IN ₹40 CR GST EVASION CASE ISSUE Whether a Chartered Accountant, alleged to have connived in a GST fraud of over Rs. 40 Crores, is entitled to bail after spending two months in custody, considering the offense is triable by a Magistrate and relies primarily on documentary evidence. FACTS The… Read More »
ISD ENTITLED TO TRANSITION PRE-GST CREDIT VIA TRAN-1 DESPITE PORTAL GLITCHES ISSUE Whether an Input Service Distributor (ISD) is entitled to transition accumulated pre-GST Cenvat credit (via Form TRAN-1) and distribute it to its units, despite the GST portal’s initial failure to allow such filing and the Revenue’s technical objection that ISDs do not… Read More »
ROUTE DEVIATION WITHOUT INTENT TO EVADE TAX ATTRACTS GENERAL PENALTY U/S 125, NOT DETENTION U/S 129 ISSUE Whether the interception and detention of goods under Section 129 solely on the ground of “change of route” by the driver is sustainable in the absence of any mens rea (intention) to evade tax, or whether such… Read More »
OMISSION OF RULE 96(10) WITHOUT SAVING CLAUSE NULLIFIES PENDING PROCEEDINGS ISSUE Whether the omission of Rules 89(4B) and 96(10) of the CGST Rules by Notification No. 20/2024, without any specific saving clause, renders all pending proceedings (Show Cause Notices, Adjudication Orders, Appeals) based on these rules redundant and invalid ab initio. FACTS The Change:… Read More »
SUBSIDIARY SERVING PARENT CO. ON COST-PLUS MODEL IS EXPORTER OF SERVICE, NOT INTERMEDIARY ISSUE Whether services provided by an Indian wholly-owned subsidiary to its foreign parent company—involving IT infrastructure management, content creation, and customer support on a “Cost Plus Markup” basis—constitute an “Export of Service” (Zero Rated) or an “Intermediary Service” (taxable in India).… Read More »
IMPORTANT INCOME TAX CASE LAWS 19.12.2025 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 4 (Capital vs. Revenue) SRF Ltd. v. ACIT, LTU Excise duty subsidies, interest subsidies under TUFS, and proceeds from the transfer of Certified Emission Reductions (Carbon Credits) are all held to be capital receipts and not… Read More »
JURISDICTION OF PCIT TO CANCEL TRUST REGISTRATION AFTER TRANSFER U/S 127 ISSUE Whether the Principal Commissioner of Income Tax (PCIT) has the jurisdiction to cancel the registration of a charitable trust under Section 12AA/12AB, or if such power is exclusively vested with the Commissioner (Exemption), particularly when the case has been transferred to the… Read More »