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- GST registration cancellation is justified if the taxpayer fails to prove actual movement of goods.
- Pure labour services supplied for constructing stand-alone single residential units are exempt from GST.
- Affiliation fees collected by a statutory university are not a taxable supply under GST.
- Writ remedy is denied for alleged parallel GST assessments when statutory rectification remains available.
- INCOME TAX CASE LAW 23.05.2026
- Penalty proceedings under Section 271D must be kept in abeyance during pending quantum appeal.
- Retail traders are functionally dissimilar to wholesale traders and cannot be selected as comparables.
- Tax demands not included in an NCLT-approved resolution plan cannot be enforced against the corporate debtor.
- The Assessing Officer cannot rectify a final tax determination order passed under the DTVSV Act.
- Everything Announced at Google I/O 2026: Gemini 3.5, Search Overhaul, & Android XR
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