GST assessment set aside; Officer must use alternative service modes if portal upload gets no response Issue Whether an ex parte GST assessment order is valid when the Show Cause Notice (SCN) was served solely by uploading it to the GST portal without any response from the taxpayer, or if the Assessing Officer is… Read More »
Software services to foreign parent qualify as exports, not intermediary services; refund granted Issue Whether the petitioner, providing software development and support services to its foreign parent company, is an “exporter of services” eligible for a refund of unutilized Input Tax Credit (ITC), or if it constitutes an “intermediary” under the IGST Act, thereby… Read More »
Retrospective amendment and circular validate ITC claim despite delayed return filing Issue Whether Input Tax Credit (ITC) for the period 2018-2019 can be denied solely on the ground of delayed filing of returns, in light of the retrospective statutory amendments introduced by the Finance (No. 2) Act, 2024 and Circular No. 237/31/2024-GST. Facts Impugned… Read More »
GST exemption denied for retired bank employees’ group health insurance; applies only to individual policies Issue Whether the exemption from GST on health insurance premiums, as provided under Notification No. 16/2025-CT(Rate) dated 17-09-2025, extends to group insurance policies obtained by retired bank employees through the Indian Banks’ Association (IBA), or if it is restricted… Read More »
Adjudication ordered on GST applicability for medicines supplied to inpatients by hospitals during treatment Issue Whether the supply of medicines, medical devices, and consumables to inpatients by a hospital constitutes a part of exempt “health services” or is a taxable supply liable to GST, specifically when billed to patients (either as a package or… Read More »
IMPORTANT INCOME TAX CASE LAWS 15.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 2(15) Deshpande Education Trust v. ACIT [Vocational Training = Education] Providing vocational training and skill development to rural youth involves systematic teaching and constitutes “Education”. It is not “General Public Utility,” so the commercial receipt restrictions… Read More »
Pre-existing tax claims not in resolution plan are extinguished; appeals cannot continue during IBC proceedings Issue Whether income tax appeals against assessment orders can proceed during the pendency of Corporate Insolvency Resolution Proceedings (CIRP) or after the approval of a Resolution Plan, and whether tax claims not included in such a plan are extinguished under… Read More »
Assessing Officer cannot mechanically mandate 20% pre-deposit for stay without evaluating hardship and merits Issue Whether the Revenue Department can mechanically reject an assessee’s application for stay of demand under Section 220(6) by insisting on a standard 20% pre-deposit based on CBDT Office Memorandums, without exercising judicial discretion or considering the specific merits and… Read More »
Section 54 deduction allowed if funds utilized timely despite builder’s delay in registration Issue Whether an assessee is entitled to claim exemption under Section 54 of the Income-tax Act for capital gains reinvested in a residential property, even if the registration of the new property was delayed beyond the statutory limit due to the… Read More »
Date of allotment determines acquisition date for holding period in redevelopment cases, not possession Issue Whether the capital gains arising from the sale of a redeveloped flat should be treated as Short-Term Capital Gains (STCG) or Long-Term Capital Gains (LTCG) based on the date of allotment versus the date of construction completion or physical… Read More »