Gross and Net GST revenue collections for the month of Feb, 2026 Mar 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. Read Here :- https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf
IMPORTANT GST CASE LAWS 03.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 6 SA Aromatics (Allahabad HC) [No Parallel Trials] Separate proceedings by Central and State authorities on the same subject matter are barred. Once one authority issues an order, they are functus officio. Click Here S. 74 SA Aromatics (Allahabad HC)… Read More »
IMPORTANT INCOME TAX CASE LAWS 02.02.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 5 Bain & Company, Inc. [VSV Settlement] Settling a dispute under the Vivad se Vishwas scheme for earlier years does not bind the assessee to accept taxability on the same issue in subsequent years. Click Here S. 9… Read More »
Consultancy Fees and Subscriptions: US Resident Company Wins on “Make Available” and Royalty Disputes The Legal Issues The ITAT (Assessment Year 2022-23) addressed five critical cross-border and procedural taxation themes: FIS vs. Business Income: Whether management consultancy fees are taxable as “Fees for Included Services” (FIS) under the India-USA DTAA. The “Make Available” Requirement: Whether… Read More »
Transfer Pricing and Corporate Tax: Key Rulings for Business Operations I. Transfer Pricing: Foreign Currency Loans (CUP Method) The issue involved benchmarking foreign currency loans to Associated Enterprises (AEs). The assessee used an Internal CUP (bank quotation), while the TPO insisted on an External CUP (LIBOR + mark-ups) with an additional 100 bps for forex… Read More »
IMPORTANT GST CASE LAWS 02.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 16(6) Saleena Shahul Hameed [Non-Retrospective ITC] Benefit of the newly inserted S. 16(6) (enabling ITC upon registration revocation) is not retrospective. Taxpayers who closed business and didn’t challenge prior demands cannot claim this benefit. Click Here S. 29 Sivanandan [Registration… Read More »
Assessment Order with RFN/Reference Number: System-Generated Proof of Digital Signature The Legal Issue The central question in this case (specifically involving Kudos Facility Services v. State of AP [2026]) was whether the absence of a visible physical signature and a separately labeled Document Identification Number (DIN) on a printed assessment order renders it invalid. The… Read More »
Unsigned Assessment Order: No Signature Means “No Service” in Law The Legal Issue The central question is whether an assessment order that is not signed by the Assessing Officer (AO) has any legal validity. Specifically, does such an order satisfy the requirements of “service” under the GST Act, and can the Department use Section 160… Read More »
Summary of SCN is Not a Substitute for the SCN: Gauhati High Court Quashes Demand The Legal Issue The core legal dispute is whether the mere issuance of a Summary of Show Cause Notice (Form GST DRC-01), even with an attachment showing tax calculations, constitutes a valid initiation of proceedings under Section 73. The Court… Read More »
Demands Against Dead Persons Are Void: Notice to Legal Heirs is Mandatory The Legal Issue The central legal question is whether an adjudication order passed under Section 73 against a deceased proprietor is valid, and whether tax liability can be fastened upon a legal heir without first issuing them a formal Show Cause Notice (SCN)… Read More »