Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit Issue Whether the respondent developer is liable for anti-profiteering action under Section 171 of the CGST Act for failing to pass on the benefit of additional Input Tax Credit (ITC) to residential homebuyers through a commensurate reduction in flat prices.… Read More »
Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims Issue Whether a real estate developer is liable for anti-profiteering actions for failing to pass on transitional Input Tax Credit (ITC) benefits to pre-GST homebuyers, and whether the anti-profiteering jurisdiction extends to deciding interest claims on refunds arising from the… Read More »
Advance Ruling Applications on Hypothetical Scenarios for Advisory Purposes Are Inadmissible and Rejected Issue Whether an application for an advance ruling is maintainable under Section 95 and 97 of the CGST/KSGST Act when the queries raised are based on purely hypothetical, academic scenarios not linked to any active or proposed supply undertaken by the applicant.… Read More »
Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date Issue Whether the “relevant date” for computing the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) on zero-rated exports is governed by the export date under Explanation 2(a) or the return filing due date under Explanation 2(e)… Read More »
Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Issue Whether Input Tax Credit (ITC) of GST paid on inputs and input services used to construct a 163-meter Vertical Continuous Vulcanization (VCV) tower is… Read More »
Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Issue Whether Input Tax Credit (ITC) of GST paid on annual lease rentals for industrial land is available to an assessee when the land is used for… Read More »
Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Digital Freight Platform Qualifies as E-Commerce Operator Liable for GST on Commission and TCS Compliance Issue Whether a digital platform connecting vehicle owners with customers for goods transportation qualifies as a Goods Transport Agency (GTA) or an Electronic Commerce Operator… Read More »
Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services. Issue Whether the over-the-counter sale of fully pre-manufactured bakery items without further processing constitutes a supply of goods, and whether the on-order preparation and sale of semi-finished items (like pizzas) at retail outlets qualifies as a restaurant service under GST. Facts… Read More »
Supreme Court Covid Limitation Extension Does Not Apply to Statutory Assessment Timelines, Dismissing Revenue Application Issue Whether the extension of limitation granted by the Supreme Court owing to Covid-19 applies to statutory assessment time limits, and whether the Tribunal’s order quashing a time-barred assessment can be recalled via a miscellaneous application. Facts The Dispute Resolution… Read More »
INCOME TAX CASE LAW DIGEST 16.06.2026 INCOME TAX CASE LAW DIGEST 16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income Tax Act, 1961 Section 11 National Academy of Agricultural Sciences v. Income-tax Officer Receipts from providing commercial conference and auditorium facilities are not incidental to charitable objects and constitute taxable business income under… Read More »