IMPORTANT INCOME TAX CASE LAWS 02.02.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
IGST Act, 2017	Section 13(8)(b)	Commissioner of Delhi GST v. Global Opportunities (P.) Ltd.	[Landmark SC Victory for Consultants] The Supreme Court dismissed the Revenue’s SLP, confirming that education consultants are not intermediaries. Providing counseling to students for foreign universities on a principal-to-principal basis is an Export of Service, entitling the company to GST refunds.	Click Here
CGST Act, 2017	Section 73 / 74	Madeena Steels v. Assistant Commissioner of State Taxes	[No Multi-Year Clubbing] A single composite assessment order covering multiple financial years (July 2017 to Jan 2022) is impermissible. The Department must initiate separate proceedings and pass independent orders for each financial year.	Click Here
CGST Act, 2017	Section 73 / 74	Mahashay Marketing v. Union of India	[Composite Notice Quashed] Reaffirming the “Year-wise” principle, the Court quashed a composite SCN that clubbed multiple tax periods. Such “bunching” violates the statutory limitation scheme which is linked to individual annual return due dates.	Click Here
CGST Act, 2017	Section 75(4)	Aarti Enterprise v. State of Gujarat	[Mandatory Hearing] An order passed without intimating the date, time, or venue of a personal hearing is a violation of natural justice. Reminders alone are insufficient; specific hearing details must be communicated to the taxpayer.	Click Here
CGST Act, 2017	Section 171	DGAP v. Arkade Developers (P.) Ltd.	[Anti-Profiteering Closure] Even if profiteering initially arose from a project’s pricing structure, if the developer voluntarily and fully passes the benefit to the applicant before the final order, the proceedings shall be closed.	Click Here
CGST Act, 2017	Section 69	Jitender Saharan v. DGGI, Chandigarh	[Anticipatory Bail Denied] Anticipatory bail was denied in a ₹8.24 crore fake ITC case involving non-existent entities. The Court held that latitude in such cases might enable the accused to manipulate records or tamper with evidence.	Click Here

For More :- Read IMPORTANT INCOME TAX CASE LAWS 31.01.2026