PCIT cannot invoke Section 263 to question Ind-AS Transition Amount in subsequent years if accepted in the first year Issue Whether the Principal Commissioner of Income Tax (PCIT) can invoke revisionary jurisdiction under Section 263 to question the correctness of the Ind-AS “Transition Amount” claimed under Section 115JB(2C) in a subsequent year (Year 3),… Read More »
IMPORTANT GST CASE LAWS 21.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 / Sch III Aerocom Cushions (P.) Ltd. v. Asst. Comm. (Anti-Evasion) [Landmark Ruling] Assignment/transfer of leasehold rights of a plot (MIDC) to a third party is treated as the transfer of benefits arising out of ‘immovable… Read More »
Bank Attachment Lifted on Payment of Pre-deposit for Tribunal Appeal Issue Whether the Department can continue to attach an assessee’s bank account for recovery of dues after the first appeal is dismissed, if the assessee is willing to file a second appeal before the Appellate Tribunal and pay the requisite pre-deposit. Facts Background: The… Read More »
Extended Limitation (Section 74) applies only to Fraud Claims; Cannot extend to other regular demands Issue Whether the “extended period of limitation” (5 years) invoked under Section 74 for a specific allegation (fraudulent ITC from non-existent entities) can be automatically applied to other unrelated demands in the same Show Cause Notice (SCN), or if… Read More »
Adjudication Order Quashed due to Non-Service of SCN; GST Portal “Glitches” Acknowledged Issue Whether an adjudication order passed under Section 73 creates a valid demand when the assessee was never served the Show Cause Notice (SCN), received no alerts, and was denied an opportunity for a personal hearing due to the notice not being readily… Read More »
Section 16(4) Demand Quashed; Retrospective Benefit of Section 16(5) Applied Issue Time-Barred ITC (Section 16(4)): Whether the demand raised for Input Tax Credit (ITC) availed after the statutory deadline (under Section 16(4)) for the financial year 2019-20 is sustainable. Mismatch (3B vs 2A): Whether the demand based on the difference between GSTR-3B and GSTR-2A… Read More »
Public Road Construction for IALA Taxable at 12%, not 18%; Assessee’s Classification Upheld Issue Whether the construction of internal roads within an Industrial Area, executed for a Local Authority (IALA), falls under the category of “Non-commercial civil structure for use by general public” taxable at 12%, or constitutes a general infrastructure work taxable at… Read More »
Transfer of MIDC Leasehold Rights is “Sale of Immovable Property,” not Service; No GST applicable Issue Whether the assignment of long-term leasehold rights (95 years) in an industrial plot (MIDC) to a third party constitutes a taxable “supply of service” under Section 7(1) of the CGST Act, or if it qualifies as a “transfer… Read More »
IMPORTANT GST CASE LAWS 20.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Blocking) RDTMT Steels (India) (P.) Ltd. v. Asst. Comm. of Commercial Tax [Borrowed Satisfaction Invalid] Blocking the Electronic Credit Ledger (ECL) solely based on a report from the Enforcement Authority without any independent analysis by… Read More »
Delay in Filing Appeal: Mere Plea of Counsel’s Family Emergency without Proof is insufficient Issue Whether the Appellate Authority or the High Court (under Article 226) can condone a delay beyond the statutory period (3+1 months) under Section 107(4) of the CGST Act when the delay is attributed to the hospitalization of the counsel’s… Read More »