Portal Glitches & Natural Justice: Restoring Regular Registration for Charitable Trusts I. Portal Limitations Cannot Deny Regular Registration (Section 12AB) The Issue Whether an existing trust is entitled to regular registration (5 years) even if technical glitches on the Income Tax portal forced them to select the wrong sub-clause (Provisional Registration) during filing. The Facts… Read More »
Counting Days for NRI Status & Retracted Statements under Search I. Counting “Stay in India”: Arrival Date Must Be Excluded The Issue Whether the “day of arrival” in India should be included or excluded when calculating the 182-day threshold for determining an individual’s residential status under Section 6. The Facts The Profile: The assessee was… Read More »
IMPORTANT GST CASE LAWS 24.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16 (ITC Blocking) Mrs. Anjita Dokania v. State Tax Officer [Mandatory Unblocking] Power to block the Electronic Credit Ledger under Rule 86A ceases automatically after one year. Continuation beyond this period is wholly impermissible and must be… Read More »
Abdul Kader M v. State Tax Officer: Remand Granted for Deceased Assessee and Disputed Extensions The Issue Whether a GST assessment order for FY 2018-19 can be sustained if passed in the name of a deceased taxpayer and based on limitation extensions (Notifications 9/2023 and 56/2023) previously declared illegal by the High Court. The… Read More »
Assessment Against Deceased Person & Invalid Limitation Extensions: Madras HC Remands Case The Issue Whether a GST assessment order is valid if it was passed in the name of a deceased person and relied on limitation extensions (Notifications 9/2023 and 56/2023) that were previously declared illegal by the High Court. The Facts Illegal Notifications:… Read More »
GSTAT Now Functional: High Courts Direct Taxpayers to Tribunal for Appeals The Issue Whether writ petitions against orders passed under Section 107 (First Appeals) should continue to be entertained by High Courts now that the GST Appellate Tribunal (GSTAT) has been formally constituted and made operational. The Facts The Vacuum: For years, taxpayers were… Read More »
Unresolved Validity of Limitation Extensions: GST Orders Remanded Pending SC Verdict The Issue Whether a GST adjudication order passed for FY 2018-19 is valid if the Show Cause Notice (SCN) was issued within extended limitation periods (via Notifications 9/2023 and 56/2023), the validity of which is currently being challenged before the Supreme Court. The… Read More »
Mandatory Unblocking: ITC Ledger Cannot Be Restrained Beyond One-Year Statutory Limit The Issue Whether GST authorities can legally continue the blocking of a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A beyond the mandatory one-year period, even if investigations under Section 67 are ongoing. The Facts Search and Block: Following a search operation under… Read More »