IMPORTANT GST CASE LAWS 27.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 160 D. Bhuvaneswara Reddy v. Assistant Commissioner ST [Unsigned Order = No Order] An assessment order served without the Assessing Officer’s signature is legally void. Uploading an unsigned order on the portal does not cure this fundamental… Read More »
Interim Bail in GST Arrests: High Court’s Power Restricted to “Exceptional” Cases The Issue Whether the High Court should entertain a petition for interim bail under Article 226 read with Section 482 of the Cr.P.C. on humanitarian grounds, following a search and seizure operation under Section 67(2) of the GST Act. The Facts The Operation:… Read More »
Allahabad High Court: Section 75 Mandates Fresh Hearing Date Before Ex-Parte Order The Issue Whether a GST assessment order can be sustained if it was passed ex-parte without fixing a specific date for a personal hearing or without issuing a fresh notice for a subsequent hearing after the initial deadline lapsed. The Facts Procedural Lapse:… Read More »
GSTAT Operational: High Court Transition and Appeal Deadlines The Issue Whether pending writ petitions against first appellate orders (Section 107) should continue in the High Court now that GSTAT is operational, and how existing court-ordered deposits should be treated under the new appellate regime. The Facts The Vacuum: Taxpayers previously filed writ petitions because the… Read More »
Interim Relief on Co-insurance and Ceding Commission: Conflict with GST Council Circulars The Issue Whether the GST Department can continue to demand tax on co-insurance premiums and ceding commissions despite the GST Council issuing specific circulars (dated 11-10-2024 and 28-1-2025) to drop such demands, and whether a “stay” should be granted when jurisdictional officers… Read More »
Prolonged Pre-Trial Custody Overrides Gravity of Economic Offence in Bail Grant The Issue Whether an accused, alleged to be the mastermind behind a massive ₹315.3 Crore fake ITC scam involving 44 shell firms, is entitled to bail despite the economic gravity of the offence, considering he has been in custody for over eight months… Read More »
Unsigned GST Order: A Jurisdictional Nullity in the Eyes of Law The Issue Whether a GST assessment order issued in FORM GST DRC-07 is legally valid and enforceable if it lacks the digital or manual signature of the Assessing Officer (AO). The Facts The Lapse: The respondent authority passed an assessment order for the period… Read More »
IMPORTANT INCOME TAX CASE LAWS 24.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 6 Sanjay Bhaskar v. DCIT [Stay in India] For determining residential status, the day of arrival in India is to be excluded when computing the total number of days of stay. Click Here Income-tax Act, 1961… Read More »
Section 263 Revision Quashed: ITAT Restores Assessment Order on Multi-Issue Dispute I. Club Expenses: Business Networking vs. Personal Use The PCIT alleged that club membership fees (₹40.23 lakhs) were personal in nature and allowed without proper enquiry. The Ruling: The Tribunal held that corporate memberships for employees are essential for business networking. Since the invoices… Read More »
Section 50C Deeming Fiction: Limited Beneficial Interests vs. Land & Building The Issue Whether the deeming provisions of Section 50C—which substitute the actual sale consideration with the Stamp Duty Value (SDV)—can be invoked when an assessee transfers an undivided share in a family trust property that represents only a “life interest” or “beneficial interest.” The… Read More »