Monthly Archives: October 2026

Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation

By | October 7, 2026
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Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation Issue Whether the Commissioner can lawfully withhold an IGST refund under Section 54(11) of the CGST Act based on an ongoing anti-evasion investigation into multi-tier supplier fraud, even after the taxpayer secured a favorable appellate order. Facts Export & Refund Claims: The… Read More »

ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof

By | October 7, 2026
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ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof Issue Whether denial of Input Tax Credit (ITC) for FY 2018-19 due to GSTR-2A/3B mismatch is sustainable when the taxpayer fails to produce necessary documentary proof and… Read More »

Writ petition challenging GST classification order is dismissed due to availability of alternative appellate remedy.

By | October 7, 2026
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Writ petition challenging GST classification order is dismissed due to availability of alternative appellate remedy. Issue Whether a writ petition under Article 226 of the Constitution of India challenging a GST assessment order on grounds of misclassification, variance with the SCN, and alleged violation of natural justice is maintainable when an effective alternative statutory remedy… Read More »

Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST

By | October 7, 2026
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Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »

Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST

By | October 7, 2026
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Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST Issue Whether rubberised cork sheets and agglomerated cork sheets manufactured using polymer/rubber binders are classifiable under Heading 4504 (attracting 5% GST) or under Chapter 40 (attracting 18% GST). Facts The applicant, a GST-registered manufacturer, produces rubberised and agglomerated cork sheets, frames, and strips.… Read More »

INCOME TAX CASE LAWS 05.10.2026

By | October 7, 2026
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INCOME TAX CASE LAWS 05.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(47) Dr. Arvind Kumar R Shaw v. Union of India Handing over possession, registration, and insurance of a car to a broker for sale constitutes a complete sale, making it a short-term capital asset taxable for capital gains, despite retaining… Read More »

Vested Right to Refund with Interest Based on ‘Give Effect’ Orders Cannot Be Denied on Technical Grounds

By | October 7, 2026
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Vested Right to Refund with Interest Based on ‘Give Effect’ Orders Cannot Be Denied on Technical Grounds Issue Whether the Revenue can withhold a refund and interest under Section 244A arising out of valid ‘give effect’ orders passed by appellate/competent authorities on technical grounds such as non-specification of financial years, without demonstrating any valid adjustment… Read More »

Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid

By | October 7, 2026
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Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid Reassessment Order Passed Solely for In-Depth Scrutiny Without Finding Income Escapement Is Invalid Issue Whether an order under Section 148A(3) and consequential notice under Section 148 are valid when the Assessing Officer proceeds solely on the premise that voluminous transactions require in-depth… Read More »

Reassessment notices under Sections 143(2) and 142(1) issued before disposing of objections are invalid.

By | October 7, 2026
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Reassessment notices under Sections 143(2) and 142(1) issued before disposing of objections are invalid. Issue Whether Section 143(2) and Section 142(1) notices issued prior to disposing of an assessee’s objections against reassessment reasons via a speaking order are legally sustainable. Whether issuing a Section 142(1) notice within four weeks of rejecting the assessee’s objections violates… Read More »

Reopening of assessment beyond four years under Section 148 is invalid without failure by assessee to disclose all material facts.

By | October 7, 2026
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Reopening of assessment beyond four years under Section 148 is invalid without failure by assessee to disclose all material facts. Issue Whether an assessment completed under Section 143(3) can be reopened after the expiry of four years under Section 148 when there is no allegation or finding that the assessee failed to fully and truly… Read More »