Delhi High Court Quashes Ex Parte Orders Over “Hidden” Additional Notices Tab In this significant ruling (March 2026), the Delhi High Court addressed a recurring procedural flaw on the GST portal: the placement of critical Show Cause Notices (SCNs) under an obscure “Additional Notices” tab. The court held that such “hidden” service violates the principles… Read More »
Gujarat High Court Grants Regular Bail in ₹21.94 Crore ITC Fraud Case In a significant ruling from March 2026, the Gujarat High Court enlarged a partner of a metal firm on regular bail, reinforcing the principle that “bail is the rule and jail is the exception,” even in high-value economic offences, once the investigation is… Read More »
Rule 96(10) Omission: The “Statutory Vanishing Act” for Refund Recoveries In a landmark decision (March 2026), the Andhra Pradesh High Court (in the case of Krishna Sai Granites (India) Private Limited) quashed recovery orders that were based on the now-omitted Rule 96(10). This ruling establishes that when a rule is removed without a “saving clause,”… Read More »
Successive Bail Denied in CGST Impersonation and Bribery Conspiracy In this high-stakes ruling from March 2026, the Chhattisgarh High Court rejected a second bail application filed under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. The case highlights the severe legal consequences of impersonating high-ranking tax officials to extort “illegal gratification” from businesses. The Conspiracy: A… Read More »
Interest on Delayed GST Refunds: High Court Mandates Strict Adherence to Section 56 In this significant ruling from March 2026, the Bombay High Court intervened in a dispute regarding the computation of interest on delayed Integrated Goods and Services Tax (IGST) refunds. The court clarified that tax authorities cannot arbitrarily reduce interest or grant “nominal”… Read More »
New Tax Regime Deduction for Senior Citizens Under the New Tax Regime (governed by Section 202 of the Income-tax Act, 2025), taxpayers, including senior citizens, are required to compute their total income without claiming most of the standard exemptions and deductions, specifically those under Chapter VIII of the Act. Because of this, several tax deductions… Read More »
Summary of NPS Deduction under Old Tax regime and New Tax regime under INCOME TAX ACT 2025 1. Employer’s Contribution to NPS (Section 124(1) & 124(2)) Old Tax Regime: The employer’s contribution to an employee’s notified pension scheme account is tax-deductible up to 14% of the salary for Central or State Government employees, and up… Read More »
IMPORTANT GST CASE LAWS 21.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 29 Mohammad Javed v. Union of India Restoration of registration is permitted for non-filers if all returns are filed and all taxes, interest, and penalties are paid, provided there is no allegation of fraud. Click… Read More »
IMPORTANT GST CASE LAWS 20.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation IGST Act, 2017 Section 2 & 5 Jolarpettai Veeramuthu Sreedhar, In re A non-compete agreement with a US corporation qualifies as an Export of Service (Zero-rated) if payment is in foreign currency. Apportionment is required if part of the… Read More »
GST on Hospital Services: The In-Patient vs. Out-Patient Tax Divide In this significant Advance Ruling (March 2026), the Authority clarified the GST treatment for medicines, consumables, and implants provided by hospitals. The ruling establishes a clear distinction between In-Patients (IP) and Out-Patients (OP), based on the legal concept of “Composite Supply.” I. In-Patient Supplies: The… Read More »