GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »
Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Issue Whether a recipient of services can validly maintain an application for an Advance Ruling under Sections 95 and 97 of… Read More »
Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »
Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards Issue Whether the arrest and subsequent detention of an individual under Section 69 of the GST Act are legally valid if they are arrested in one state (Uttarakhand) and produced before a Magistrate in another state (Uttar… Read More »
Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73 Issue Whether the issuance of a single, composite Show Cause Notice (SCN) under Section 73 spanning across multiple financial years (2021-22, 2022-23, and 2023-24) is legally sustainable, or whether the tax authorities are mandatorily required to issue separate notices… Read More »
Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5) Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) to the petitioner for the period April 2018 to March 2019 on the grounds of delayed return filing, or whether the denial was overridden… Read More »
AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model Issue Whether an applicant can validly withdraw an application for an Advance Ruling under Section 98 of the GST Act after it has… Read More »
Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether the Goods and Services Tax (GST) authorities can issue a single, composite Show Cause Notice (SCN) and its electronic summary covering multiple financial years for demands not involving fraud under Section 73, or whether separate notices are… Read More »
INCOME TAX CASE LAW DIGEST 10.6.2026 INCOME TAX CASE LAW DIGEST 10.6.2026 Case Law Title Case Citation Section(s) Involved Relevant Act Brief Summary Principal Commissioner of Income-tax-9 vs. Nikunj Dhanuka Click Here Section 147 / 148, Section 10(38) Income-tax Act, 1961 SLP dismissed. Reopening of assessment based on Investigation Wing info regarding bogus LTCG exemption… Read More »
Surrendered Amount Recorded in Audited Books Cannot Be Retrospectively Taxed Under Section 115BBE as Unexplained Investment Issue Whether the Assessing Officer (AO) was justified in treating a surrendered amount of ₹25 lakhs (allocated for hospital building construction) as an “unexplained investment” under Section 69 and taxing it at the higher retrospective rate of 60% under… Read More »