IMPORTANT INCOME TAX CASE LAWS 05.02.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 16(5) / 16(4)	Manoj Kumar Singh v. Principal Commissioner	[Amnesty for ITC] Due to the retrospective insertion of Section 16(5) (Finance Act No. 2 of 2024) and Circular No. 237/31/2024-GST, ITC for FY 2017-18 to 2020-21 is available if returns were filed by 30.11.2021. The Court quashed the denial of ITC and remanded the case for relief under the new law.	Click Here
CGST Act, 2017	Section 62(2)	Munchester v. State of Andhra Pradesh	[Best Judgment Withdrawn] Following the spirit of the 2023 amendment to Section 62(2), a delay in filing GSTR-3B was condoned. The Best Judgment Assessment orders were deemed withdrawn upon subsequent filing and payment of tax, interest, and late fees.	Click Here
CGST Act, 2017	Section 74	Khusharav Builders (P.) Ltd. v. Addl. Comm.	[1/3rd Land Deduction] High Courts (Gujarat/Delhi) have held the mandatory 1/3rd deduction for land value in real estate projects to be ultra vires. The Bombay HC stayed a Section 74 SCN, directing the Revenue to first justify its jurisdiction to tax the land portion.	Click Here
CGST Act, 2017	Section 75	Rajkumar Dyeing & Printing Works v. DCST	[Portal Tab Defense] Adjudication order was set aside because the notice was uploaded only under the “Additional Notices and Orders” tab without separate SMS/Email alerts, thereby denying the assessee a fair hearing.	Click Here
CGST Act, 2017	Section 112	Shiva Prasad Pattnaik v. Commissioner	[GSTAT Mandatory] With the GST Appellate Tribunal (GSTAT) now fully operational, writ petitions are no longer entertained. Taxpayers must pursue the statutory second appeal by depositing the additional 10% pre-deposit.	Click Here
CGST Act, 2017	Section 169	Tvl. Sri Samy Agencies v. Commissioner	[Mode of Service] Merely uploading a notice to the portal is insufficient if the taxpayer remains unaware. Officers are encouraged to use RPAD (Registered Post) or other physical modes to ensure natural justice.	Click Here

For More :- Read IMPORTANT INCOME TAX CASE LAWS 04.02.2026