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- IMPORTANT GST CASE LAWS 02.04.2026
- Serving notices to an old address despite updated GST registration records violates natural justice.
- Section 142 mandates cash refund of pre-deposits once old-regime tax demands are dropped.
- Taxpayers summoned under GST can have an advocate present and videograph proceedings on humanitarian grounds.
- Real estate anti-profiteering proceedings dropped after developer proved full ITC benefit pass-through.
- New Form 168 INCOME TAX RULES 2026 to replace Form 26AS
- IMPORTANT INCOME TAX CASE LAWS 02.04.2026
- 10-year reassessment limit is calculated backwards from the search year; AY 2015-16 was time-barred.
- Section 10A deduction is unit-specific; allowed before loss set-offs, but excludes domestic and interest income.
- Dominant charitable activities determine status; incidental agro-receipts aren’t automatically commercial or business income.
TaxHeal
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