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 »
GST on Non-Compete Fees: Apportionment Between Export and Domestic Supply In this significant Advance Ruling (March 2026), the authority addressed the taxability of Non-Compete and Non-Solicitation services provided by an Indian shareholder to joint purchasers (one US-based and one India-based). The ruling establishes how such global agreements must be “split” for GST purposes based on… Read More »
High Court Quashes Rejection of Export Remittance Condonation for Lack of a Reasoned Order In a March 2026 ruling, the High Court intervened in a dispute involving the delayed receipt of export remittances. The court emphasized that administrative “notes” on a file cannot replace a formal, reasoned order passed after a personal hearing, especially when… Read More »
Procedural Fairness in GST Appeals: High Court Rules Against Technical Dismissals In this significant ruling from March 2026, the Andhra Pradesh High Court set aside an order by the Appellate Authority that had dismissed an appeal purely due to its “manual” filing. The court emphasized that substantive justice must prevail over technical irregularities, especially when… Read More »