IMPORTANT GST CASE LAWS 02.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Eligibility) Pazhassi Motors v. State of Kerala Assessee is entitled to claim ITC if the return was submitted before the cut-off date contemplated under Section 16(5) (introduced by Finance Act 2024), even if it was… Read More »
Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit ISSUE Whether a Writ Petition is maintainable against an appellate order on the ground that the GST Appellate Tribunal (GSTAT) is not functional, especially when the Government has subsequently notified the… Read More »
Section 75(4) Mandate: Personal Hearing Must be Granted Before Passing Any Adverse Order, Even if Assessee Did Not Request It ISSUE Whether the Adjudicating Authority is required to grant an opportunity of personal hearing to the assessee under Section 75(4) before passing an adverse order, even if the assessee has not specifically requested such… Read More »
Violation of Natural Justice: Fixing Date of Personal Hearing on the Same Day as Deadline for Reply is Impermissible; Order Remanded ISSUE Whether the Adjudicating Authority can fix the date and time of personal hearing on the exact same date and time stipulated for submitting the reply to the Show Cause Notice (SCN). Whether… Read More »
Order Quashed for Violation of Natural Justice: SCN Uploaded in ‘Additional Notices’ Tab Without Personal Hearing; Matter Remanded Subject to Cost ISSUE Whether an adjudication order passed pursuant to a Show Cause Notice (SCN) uploaded solely on the “Additional Notices” tab of the GST portal, without granting a proper opportunity of hearing or noticing the… Read More »
Contradictory Stands by Revenue Quashed: Allegation of “No Business Found” Cannot Co-exist with Demand for Tax Liability for Previous Years; Registration Restored ISSUE Whether the GST Department can simultaneously sustain two contradictory allegations against an assessee: Cancelling registration on the ground that no business activity was found at the premises (fraud/suppression). Issuing a demand… Read More »
Kerala High Court Rules Section 16(5) as a Non-Obstante Clause; Allows ITC for FY 2017-21 if Returns Filed by Nov 30, 2021 ISSUE Whether the denial of Input Tax Credit (ITC) for the period 2018-19, based on the limitation period prescribed under Section 16(4), is sustainable in light of the subsequently introduced Section 16(5),… Read More »
IMPORTANT INCOME TAX CASE LAWS 02.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 11 Goswami Bhagwan Lal Education Society v. ITO Denial of exemption under Section 11 for non-filing of Form 10B without giving an opportunity to rectify the defect under Section 139(9) is a debatable issue and cannot… Read More »
Sudden Departure of Accounts Staff in Remote Location Constitutes “Genuine Hardship”; High Court Condones Delay in Filing ITR Rejected by PCIT ISSUE Whether the successive resignation of key employees handling accounts and tax compliances in a company located in a remote village constitutes “reasonable cause” and “genuine hardship” under Section 119(2)(b) for condoning the… Read More »
Department Cannot Retain Seized Jewellery for Joint Holder’s Tax Dues After Assessee Settles Own Liability under Vivad Se Vishwas Scheme ISSUE Whether the Assessing Officer (AO) is justified in continuing to detain gold and diamond jewellery seized from a joint locker (held by the assessee and her mother-in-law) on the ground of outstanding demands… Read More »