GST CASE LAW DIGEST 04.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 107 Prime Metals vs. Central Board of Indirect Taxes and Customs A writ petition challenging an adjudication order and SCN regarding ITC disputes and cross-examination denial is not maintainable if an alternative statutory appeal route is fully available. Click Here… Read More »
Adjudication orders passed without supplying Relied Upon Documents violate natural justice and must be remanded. Issue Whether a GST demand order passed under Section 74 can be legally sustained if the adjudicating authority fails to supply copies of the Relied Upon Documents (RUDs) to the taxpayer despite a specific application, thereby impairing their opportunity to… Read More »
Input tax credit cannot be denied if returns fall within the extended Section 16(5) timeline. Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) for January and February 2019 under Section 16(4) on the grounds of late filing, when the returns were filed on January 11, 2020, thereby meeting the extended… Read More »
GST adjudication cannot rely on missing original seized documents, protecting the taxpayer’s natural justice. Issue Whether a GST adjudication process can legally rely upon seized documents whose original copies have been lost or misplaced by the tax department, and whether proceeding without supplying these original documents violates the principles of natural justice. Facts Period in… Read More »
An unreasoned GST registration cancellation order is legally unsustainable and must be quashed and remanded. Issue Whether a GST registration cancellation order and a parallel bank account attachment can be legally sustained if the order fails to record any reasons and is passed without providing the taxpayer a proper opportunity to be heard. Facts Writ… Read More »
Writ petition is dismissed as an available statutory appeal allows full re-appreciation of evidence. Issue Whether a writ petition under Article 226 challenging a Central GST Order-in-Original passed under Section 74 is maintainable when an alternative, efficacious statutory appeal exists under Section 107, even if the taxpayer alleges a violation of Section 6(2)(b) due to… Read More »
Writ court restores GST registration cancelled for curable procedural lapses despite time-barred statutory appeal. Issue Whether a High Court can exercise its writ jurisdiction under Article 226 to restore a GST registration cancelled due to curable procedural non-compliance, in a case where the taxpayer’s statutory appeal was dismissed for being filed beyond the maximum condonable… Read More »
Fixing a personal hearing date before the reply deadline expires violates natural justice. Issue Whether a GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when the tax authorities fix personal hearing dates before the expiry of the reply periods and issue a cryptic, single-line rejection order without considering the taxpayer’s… Read More »
Writ remedy is barred when an efficacious statutory appeal is available under GST laws. Issue Whether a writ petition under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) and an Order-in-Original is maintainable when the petitioner has a statutory, efficacious alternative remedy of appeal available under Section 107 of the… Read More »
INCOME TAX CASE LAW DIGEST 04.06.2026 INCOME TAX CASE LAW DIGEST 04.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 48 / 55 (Cost of Improvement/Acquisition) Jugesh Saluja vs. Deputy Commissioner of Income-tax Claim of indexed cost of construction cannot be fully denied solely due to the absence of old… Read More »