IMPORTANT GST CASE LAWS 30.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 56 Paradeep Phosphates Ltd. v. Addl. Comm. GST [Interest on Illegal Tax] Where IGST on ocean freight was refunded after being declared unconstitutional (Mohit Minerals), the assessee is entitled to 6% interest from the date of deposit… Read More »
Delayed Appeal Condoned Subject to Costs: The “Additional Notices” Tab Trap 1. The Core Dispute: Missing the Order on the GST Portal The assessee failed to file a statutory appeal within the prescribed limitation period against an adjudication order passed under Section 73. The Assessee’s Defense: They argued that the order was not visible in… Read More »
Detention Quashed: Misclassification is an Assessment Issue, Not a Ground for Section 129 Detention 1. The Core Dispute: Detention vs. Regular Assessment The Revenue intercepted a consignment of goods in transit. Although the goods were accompanied by all prescribed documents—including a valid tax invoice and e-way bill—the officer detained the goods under Section 129 of… Read More »
Exemplary Costs Imposed for Suppression of Facts: Abuse of Writ Jurisdiction Quashed 1. The Core Dispute: Suppression of Prior Litigation The petitioner approached the Gujarat High Court filing a writ petition to challenge an Appellate Order regarding the cancellation of their GST registration. The Hidden Fact: The petitioner had previously filed a writ petition for… Read More »
Andhra Pradesh High Court: State Liable for Stolen Seized Goods; Compensation Ordered for Police Negligence 1. The Core Dispute: Theft of Seized Assets in Police Custody The petitioner, a dealer in gold and silver bullion, was transporting 105 kgs of pure silver lumps and ₹2,05,000 in cash from Hyderabad to Salem. The assets were seized… Read More »
Revenue Must Pay Interest from Date of Payment: High Court Ruling on Ocean Freight IGST Refund 1. The Core Dispute: Beyond Statutory Deadlines The petitioner had paid Integrated Goods and Services Tax (IGST) on Ocean Freight under the Reverse Charge Mechanism (RCM). Following the landmark Supreme Court judgment in Union of India v. Mohit Minerals… Read More »
Section 129 Proceedings Quashed: Mandatory Portal Uploading and Natural Justice Violations 1. The Core Dispute: Procedural Lapses in Transit Detention The petitioner’s conveyance and goods were intercepted and detained. While the petitioner paid the required tax and penalty to secure the release of the assets, the legal procedure for adjudication was not followed by the… Read More »
IMPORTANT INCOME TAX CASE LAWS 30.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 80-IA(4) PCIT v. Montecarlo Ltd. [Developer vs Contractor] Deduction u/s 80-IA(4) is available to an assessee acting as a Developer (assuming financial risk and investment) and not merely executing a Works Contract. Click Here Income-tax Act,… Read More »
Penalty for Under-reporting of Income Upheld: Withdrawal of Bogus Political Donation Claim Not “Suo Moto” 1. The Core Dispute: Bogus Political Donations (Section 80GGC) The assessee originally filed a return of income claiming a deduction under Section 80GGC for donations made to a political party. The Trigger: The Income Tax Department received specific information that… Read More »
Reassessment Quashed: Use of Incorrect “Specified Authority” for Sanction After Three Years 1. The Core Dispute: Who Has the Power to Sanction? The case centered on the validity of the jurisdiction assumed by the Assessing Officer (AO) to reopen an assessment for AY 2016-17. The AO issued a notice under Section 148 on July… Read More »