IMPORTANT GST CASE LAWS 08.02.2026 Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 14 SPK and Co. v. Additional Commissioner [Rate Hike Burden] Even if work was completed before a rate hike, if the invoice is raised and payment is received after the change, the new (higher) rate applies. The… Read More »
Interest on Delayed GST Refunds for Exporters 1. The Core Dispute: Prolonged Pendency of Refund Claims The petitioner, an exporter, sought a refund of GST paid on zero-rated supplies. Despite the completion of exports and the filing of valid refund applications, the claims remained undecided for over one year. Petitioner’s Argument: Section 54(7) of the… Read More »
GST Refund on GIDC Plot Assignment (Leasehold Rights) 1. The Dispute: Refund Stalled by “Deficiency Memos” The petitioner acquired leasehold rights for a GIDC plot and paid GST on the transaction. Following a landmark ruling by the Gujarat High Court, which clarified that such transfers are akin to the “sale of land” (and thus exempt… Read More »
Recovery Against Directors of Companies in Liquidation (Section 88) 1. The Core Dispute: Vicarious Liability vs. Liquidation Control The Revenue initiated recovery proceedings against the individual directors of a company undergoing liquidation by attaching their personal bank accounts. The demand pertained to arrears of interest and penalty that remained unpaid after the principal tax amount… Read More »
High Court Quashes “Negative Blocking” of Electronic Credit Ledger 1. The Core Dispute: “Negative Blocking” vs. Available Credit The tax authorities blocked the petitioner’s Electronic Credit Ledger (ECL) under Rule 86A. Crucially, the authorities inserted a negative balance in the ledger. This meant that even though the petitioner had a “NIL” balance at the time… Read More »
GST Rate Change and the Time of Supply (Section 14) 1. The Conflict: 12% vs. 18% GST The petitioner completed a project on June 8, 2022, during which the applicable GST rate was 12%. However, a rate increase to 18% took effect on July 18, 2022. The third respondent (contractor/supplier) raised the invoice only after… Read More »
Invalidation of Composite Show Cause Notices for Multiple Tax Periods 1. The Core Dispute: Consolidation of Tax Periods The revenue authorities issued a single, consolidated Show Cause Notice (SCN) covering multiple financial years (typically ranging from FY 2019-20 to 2021-22 or beyond). The petitioner challenged this “bunching” of years, arguing that it violated the fundamental… Read More »
Difference in Form No 7 Draft Form No. 103 and Form No 103 Income-tax Rules1962 Based on the Draft Income-tax Rules, 2026 (specifically Draft Form No. 103) and the previous Income-tax Rules, 1962 (specifically Form No. 7), here is the comparison of the Notice of Demand. Comparison: Notice of Demand (Form 7 vs. Draft Form… Read More »
Difference in rule 147 of draft Income Tax rules 2026 and rule 111B of Income Tax rules 1962 Based on the Draft Income-tax Rules, 2026 and the mapping provided in the Navigator for the 2026 Rules, here is the comparison between the existing Rule 111B and the new Rule 147. Comparison: Rule 111B vs. Rule… Read More »
Rule 2 of The Income Tax Rules Draft, 2026 Definitions. (1) In these rules, unless the context otherwise requires,— (a) “Act” means the Income-tax Act, 2025 (30 of 2025); (b) “authorised bank” means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of… Read More »