GST Daily Case law Digest 13.05.2026 Section Case Law Title Brief Summary Citation Relevant Act C-Form Addl. Chief Secretary vs. Southern Agrifurane Industries Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. Click Here CST Act / GST 25 Thermo… Read More »
Regular Bail Granted Based On Parity And Completion Of Investigation In Fake Input Tax Credit Case. Issue Whether the petitioner (Accused No. 2) is entitled to regular bail under the BNSS in a case involving the alleged availment of fake Input Tax Credit (ITC), considering the period of incarceration and the bail status of co-accused.… Read More »
Anticipatory Bail Granted To Managing Director After Voluntary Deposit Of Alleged Wrongful Input Tax Credit Issue Whether the Managing Director of a listed company is entitled to anticipatory bail in a DGGI investigation concerning alleged wrongful Input Tax Credit (ITC) when the transactions are backed by banking records and the disputed tax amount has been… Read More »
Serious Economic Offences Involving Substantial Revenue Loss And Organized Syndicates Militate Against The Grant Of Bail. Issue Whether the petitioner is entitled to regular or default bail in a case involving a large-scale fake invoicing syndicate, given the duration of custody, the documentary nature of the evidence, and the new statutory provisions under the Bharatiya… Read More »
Statutory Reimbursement For Road Restoration Does Not Constitute A Supply Of Agreeing To Tolerate An Act. Issue Whether the reimbursement of road restoration charges paid by an electricity distribution licensee to a municipal corporation constitutes a “supply” (under the category of agreeing to tolerate an act) exigible to GST under the Reverse Charge Mechanism. Facts… Read More »
A Show Cause Notice Seeking To Reopen Already Adjudicated Issues Without New Material Is Legally Unsustainable. Issue Whether a Show Cause Notice issued under Section 74 is maintainable when it seeks to reopen settled factual issues regarding manufacturing processes that were already adjudicated by the Authority for Advance Ruling (AAR) and other authorities. Facts The… Read More »
Adjudication Orders Passed Without Prior Service Of Hearing Notice Violate Natural Justice And Are Unsustainable. Issue Whether an Order-in-Original confirming a tax demand is legally valid if the notice for a personal hearing was not served on the petitioner until after the order was already passed. Facts The Petitioner is a taxpayer who challenged an… Read More »
Pre-GST Tax Incentives Continue Under Saving Clause Unless Specifically Rescinded By The State Government. Issue Whether tax incentives and subsidies promised under a pre-GST industrial policy are protected by the “Repeal and Saving” provisions of the GST Act, even if the state fails to issue new relaxation orders post-GST. Facts The Petitioner established an industry… Read More »
Participation In Appeals Cannot Cure The Jurisdictional Defect Of A Vague Or Non-Speaking Show Cause Notice. Issue Whether the cancellation of a GST registration is legally sustainable if the initial Show Cause Notice (SCN) fails to disclose specific contraventions, and whether subsequent participation in an appeal by the assessee cures such a foundational defect. Facts… Read More »
when will ITR filing start for ay 2026 27 The income tax return (ITR) filing window for Assessment Year (AY) 2026-27 (Financial Year 2025-26) is officially open, as the Central Board of Direct Taxes (CBDT) notified ITR forms 1 through 7 on March 30, 2026. Why itr filing delayed even after forms notified The actual… Read More »