IMPORTANT GST CASE LAWS 04.01.2026 Relevant Act Section / Notification Case Law Title / Notification Brief Summary Citation CGST Act, 2017 Section 11 (Exemption) Goldie Ashokbhai Shah, In re [AAR Ruling] Exemption for renting residential dwelling (Entry 12) is not applicable where a commercial building owner leases it to an unregistered company, which then uses… Read More »
ITC Blocking Under Rule 86A Cannot Exceed One Year Without Fresh Grounds Issue Whether the blocking of Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can be continued or re-imposed beyond the statutory period of one year based on the same set of facts, or if it expires automatically… Read More »
Demand Exceeding Show Cause Notice Amount Without Hearing Quashed and Remanded Issue Whether an adjudication order can demand tax, interest, and penalty in excess of the amount specified in the Show Cause Notice (SCN), and whether such an order is valid if passed without granting a personal hearing. Facts Discrepancy in Amount: The Adjudicating… Read More »
Demand Quashed Due to Lack of Fraud Proof and Jurisdiction Over Central GST Assessee Issue Whether the invocation of Section 74 for fraud was valid without specific evidence, and whether State GST authorities had jurisdiction over a Central GST assignee, especially when the underlying transactions were genuine and the supplier’s own case had been… Read More »
General Penalty for Late Returns Upheld Even Without Section 47 Late Fee Imposition Issue Whether the imposition of a general penalty for late filing of GST returns is valid and sustainable even when the specific late fee prescribed under Section 47 of the GST Act has not been levied. Facts Assessment Period: The dispute… Read More »
Bail Granted in ITC Fraud Case Due to Medical Grounds and Completed Investigation Issue Whether a petitioner accused of Input Tax Credit (ITC) fraud is entitled to regular bail after six months of custody, considering the investigation is complete and the petitioner suffers from serious medical ailments. Facts Nature of Offence: The petitioner was… Read More »
GST Authorities Cannot Seize Cash Without Proving Relevance to Specific Proceedings Issue Whether GST authorities have the power under Section 67 of the CGST Act to seize cash found during a search operation, given that “money” is excluded from the definition of “goods,” and whether such seizure is valid if the cash is not… Read More »
Interest Refund Allowed as Assignment of GIDC Leasehold Rights Is Not Subject to GST Levy Issue Whether the assignment of leasehold rights of a GIDC plot is subject to GST, and consequently, whether the rejection of a refund claim for interest paid under protest regarding such a transaction is valid. Facts Asset Involved: The petitioner,… Read More »
Renting Commercial Building to Company for Student Housing Denied Residential GST Exemption Issue Whether the renting of a property, described as a “commercial building” in the lease, to an unregistered company for the purpose of providing long-term accommodation to students and professionals, qualifies for GST exemption under Entry 12 of Notification 12/2017-CT(R) as “renting… Read More »
IMPORTANT INCOME TAX CASE LAWS 04.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 5 Robust Transportation (P.) Ltd. v. ITO No notional interest can be taxed on interest-free loans advanced for proposed acquisitions where the business had not commenced and there was no contractual stipulation to charge interest. Click… Read More »