IMPORTANT GST CASE LAWS 31.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 47 Ms. Kandan Hardware Mart v. Asst. Comm. (ST) [Late Fee is
IMPORTANT GST CASE LAWS 31.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 47 Ms. Kandan Hardware Mart v. Asst. Comm. (ST) [Late Fee is
Madras High Court Ruling: Late Fees under Section 47 vs. General Penalty under Section 125 1. The Nature of “Late Fee” under Section 47 The Court provided a profound legal
Calcutta High Court Restores Appeal: Appellate Authority Cannot Ignore Special Amnesty Notifications 1. The Core Dispute: Amnesty vs. Statutory Limitation The petitioner was caught in a cycle of litigation regarding
Bombay High Court Quashes Consolidated Section 74 Notices: Multiple Financial Years Cannot Be Clubbed 1. The Core Dispute: Consolidated vs. Year-Wise Notices The Revenue issued a single, composite Show Cause
Bombay High Court Mandates 3-Month Gap Between SCN and Final Order under Section 73 1. The Core Dispute: Compressed Adjudication Timelines The petitioner challenged a demand order passed under Section
Substantive Entitlement Over Technical Lacunae: Gujarat High Court Rules on Blocked IGST Refunds 1. The Core Dispute: Size Constraints and System Errors The assessee, an exporter, faced a series of
IMPORTANT INCOME TAX CASE LAWS 31.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 11 / 13 Sri Srinivasa Educational & Charitable Trust v. DCIT
Supreme Court Modifies High Court Order: Direct Tax Demand Barred, but Software Mandate Relaxed 1. The Core Conflict: The “Employer Default” Problem This case addresses a common grievance: an employer
ITAT Ruling: Reassessment Quashed for Invalid Sanction; Relief on Bogus Purchases & Peak Credit I. Inflated Transport and Handling Charges During a search, the Revenue found Excel sheets indicating that
Case Summary: ITAT Rules in Favor of “LOTUS” Brand Owner on AMP Expenses, Staff Salary, and Section 14A I. Genuineness of Advertisement, Marketing & Promotion (AMP) Expenses The Assessing Officer