Investor Protection Fund Exempted As Payments Benefit Public and Trust Funds Are Irrevocable

By | September 10, 2026
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Investor Protection Fund Exempted As Payments Benefit Public and Trust Funds Are Irrevocable Investor Protection Fund Exempted As Payments Benefit Public and Trust Funds Are Irrevocable Issue Whether an Investor Protection Fund registered under Section 12A is entitled to tax exemptions under Sections 11 and 10(23EA) when compensating investors of defaulting members, whether corpus/eligible contributions… Read More »

Housing Board Fulfilling Public Housing Needs Qualifies as Charitable Under Section 2(15) Exemptions

By | September 10, 2026
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Housing Board Fulfilling Public Housing Needs Qualifies as Charitable Under Section 2(15) Exemptions Issue Whether the proviso to Section 2(15) read with Section 13(8) of the Income-tax Act, 1961 (and corresponding sections under the Income-tax Act, 2025) applies to a State Housing Board formed to satisfy the housing accommodation needs of the general public, thereby… Read More »

Amendment in the notification S.O. 5088(E) dated 01.11.2022

By | September 9, 2026
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Amendment in the notification S.O. 5088(E) dated 01.11.2022 Amendment in the notification S.O. 5088(E) dated 01.11.2022   The Gazette of India CG-DL-E-09092026-276081 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4802] NEW DELHI, WEDNESDAY, SEPTEMBER 9, 2026/BHADRA 18, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 9th September, 2026 S.O. 4992(E).— In exercise… Read More »

GST CASE LAWS 08.09.2026

By | September 9, 2026
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GST CASE LAWS 08.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Peekay Industries v. Commissioner of Commercial Taxes GSTR-3B and GSTR-2A mismatches alone cannot be treated as conclusive proof of wrongful ITC availment without enquiring into suppliers or examining reconciliations, and circular verification requirements cannot be applied retrospectively outside their specified… Read More »

Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims

By | September 9, 2026
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Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Writ Petition Inappropriate When Functional GSTAT Exists for Resolving Disputed Facts and Unsubstantiated Bias Claims Issue Whether a writ petition under Article 226 can be entertained regarding disputed facts, rate classifications, and unsubstantiated allegations of administrative bias when a functional… Read More »

Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing

By | September 9, 2026
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Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Issue Whether a writ petition challenging an Order-in-Original and a subsequent rectification rejection order can be entertained when the statutory remedy of appeal… Read More »

Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication

By | September 9, 2026
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Garnishee Notices Issued Without Deciding Pending Interest Dispute Representations Are Unsustainable Pending Adjudication Issue Whether garnishee proceedings under Form GST DRC-13 can be sustained for recovering interest on delayed tax payments when the petitioner’s detailed representations disputing the computation and lack of Show Cause Notice remain undecided by the tax authorities. Facts The tax authorities… Read More »