IMPORTANT GST CASE LAWS 23.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 6(2)(b) Sharadapura Krishna Chandra v. Supt. of Central Tax [Dual Proceedings Barred] Where Central GST authorities have already initiated proceedings, subsequent parallel proceedings by State GST authorities for the same matter are not maintainable and are barred… Read More »
Karnataka HC Quashes Parallel State GST Order Due to Prior Central Proceedings The Issue: The petitioner challenged a State GST adjudication order for FY 2018-19, arguing that the Central GST authorities had already “occupied the field” by initiating proceedings first. The Facts: Central Action: Issued a Show Cause Notice (SCN) on October 19, 2020.… Read More »
Parallel Proceedings: Central and State Authorities Cannot Adjudicate Simultaneously Issue Whether Central Tax Authorities can issue a Show Cause Notice (SCN) and proceed with adjudication for a transaction where State Tax Authorities have already passed an order and an appeal is currently pending. Facts The Period: Assessment Year 2021-22. State Action: The State Tax… Read More »
GST Refund Limitation: The 2019 Amendment Cannot Retroactively Curtail Accrued Rights This significant ruling by the Jammu & Kashmir and Ladakh High Court protects taxpayers from procedural changes that unexpectedly shorten the window for claiming tax refunds. The Core Conflict: “Relevant Date” Before and After 2019 The dispute centered on how the two-year deadline for… Read More »
Dual Assessment Orders for the Same Period Quashed: Consolidated Adjudication Ordered Issue Whether two different GST officers can pass separate adjudication orders for the same tax period (FY 2020-21) and whether an assessee is entitled to a consolidated hearing if they have already discharged a part of the tax liability under the first order.… Read More »
Composite GST SCN Covering Multiple Years is Invalid: Karnataka High Court Issue Whether a single “composite” Show Cause Notice (SCN) issued under Sections 73 or 74 of the CGST/KGST Act can legally club together multiple financial years, tax periods, or block periods into one consolidated demand. Facts The Notice: The petitioner received a single,… Read More »
Natural Justice: Matter Remanded Due to Lack of Effective Opportunity via “Additional Notices Tab” Key Highlights of the Case The Dispute: The petitioner-assessee, a regular return filer, was slapped with a tax demand under Section 73 (determination of tax not involving fraud). They claimed the SCN and the final order were never “noticed” because… Read More »
Karnataka HC Restores GST Registration and Remands Ex-Parte Order for Fresh Adjudication Key Highlights of the Case The Mismatch: The petitioner’s GST registration was cancelled in August 2022 for non-filing. Despite the cancellation, the Department issued a Section 73 notice for FY 2018-19 and passed an ex-parte order in March 2024 confirming a demand of… Read More »
IMPORTANT INCOME TAX CASE LAWS 23.01.2026 Relevant Act Section Case Law Title Brief Summary Citation PBPT Act, 1988 Section 24 (Attachment) Balkar Singh v. Initiating Officer [No Substitution of Property] While confirming a provisional attachment order, the Initiating Officer cannot substitute the originally attached property with a different one. Section 24(4) permits only “continuance” of… Read More »
TDS Credit Rulings: Timing Differences and Sister Concern Credits I. TDS Credit Follows the Income (Cash vs. Mercantile System) Issue: How should TDS credit be handled when an assessee follows the Cash System of accounting (taxable on receipt), but their clients follow the Mercantile System (deducting TDS on accrual)? Facts: The Mismatch: Clients deducted TDS… Read More »