GST CASE LAWS 20.07.2026 GST CASE LAWS 20.07.2026 Relevant Act Section / Rule Case Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai Click Here Input Tax Credit (ITC) cannot be denied solely because the supplier’s GST registration was retrospectively cancelled, provided… Read More »
Misclassification of interest as tax in DRC-07 invalidates Order-in-Appeal; matter remanded for fresh hearing Issue Whether an Order-in-Appeal confirming an assessment order where interest was erroneously recorded under the head “Tax” in Form GST DRC-07 should be set aside and remanded when the misclassification prevents the assessee from filing a statutory appeal to the GSTAT… Read More »
Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief Issue Whether an Order-in-Appeal must be set aside and remanded when an error in Form GST DRC-07 misclassifies interest as tax, thereby creating an unwarranted pre-deposit barrier under Section 112(8) for appealing to the GSTAT. Facts Audit & Proposal: During an audit… Read More »
TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »
INCOME TAX CASE LAWS 20.07.2026 Here is the structured summary of the notifications and judicial precedents organized by Section, Case Title, Brief Summary, Citation, and Relevant Act. Relevant Act Section / Rule Case Title / Authority Citation / Ref. No. Brief Summary Income-tax Act, 2025 Sec 2(112) CBDT Notification Click Here Notifies NaBFID’s 10-year Zero-Coupon… Read More »
TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »
Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Issue Whether a reassessment notice issued under Section 148 and an order passed under Section 148A(d) after the expiry of three years from the end… Read More »
Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Reassessment Sanction Granted by PCIT Instead of PCCIT After Three Years Is Void Ab Initio Issue Whether a reassessment notice issued under Section 148 and an order passed under Section 148A(d) after the expiry of three years from the end… Read More »
Intra-City Transfer of Tax Cases Under Section 127 Requires No Notice or Hearing to Assessee Intra-City Transfer of Tax Cases Under Section 127 Requires No Notice or Hearing to Assessee Issue Whether transfer orders passed under Section 127 moving an assessee’s assessment case between Assessing Officers within the same city require prior notice or an… Read More »
Section 154 Limitation Runs From Reassessment Order, and Capital Subsidy Excludes From MAT Section 154 Limitation Runs From Reassessment Order, and Capital Subsidy Excludes From MAT Issue Whether the limitation period for filing a Section 154 rectification application is calculated from the original assessment order or the reassessment order, especially when the reassessment dispute was… Read More »