Supreme Court Verdict: Education Consultancy Classified as Export of Service (2026) 1. The Core Dispute: Agency vs. Independent Export The dispute focused on whether educational consultants recruitment for foreign universities are “Intermediaries” or “Service Exporters.” Revenue’s Stand: They argued consultants are Intermediaries under Section 2(13) of the IGST Act, acting as agents between students and… Read More »

Bombay High Court Ruling: Clubbing of Financial Years in Section 74 SCN 1. The Core Dispute: Consolidated vs. Year-Wise Notices The petitioner challenged a Show Cause Notice (SCN) issued by the Deputy Director, DGGI, which clubbed multiple financial years—FY 2017-18, 2018-19, and 2019-20—into a single composite demand under Section 74 of the CGST Act. Petitioner’s… Read More »

Case Summary: High Court Quashes “Negative Blocking” of Electronic Credit Ledger 1. The Core Dispute: Blocking Non-Existent Credit The jurisdictional GST authority blocked the Electronic Credit Ledger (ECL) of the assessee. However, since the ledger had a Nil balance at the time, the department recorded a negative entry. The Problem: By inserting a negative balance,… Read More »

Kerala AAR Ruling: GST Exemption for Skin Disease Treatments 1. The Core Issue: Healthcare vs. Cosmetic Treatment The applicant, a Kochi-based clinical establishment, sought an advance ruling on whether services provided for treating specific dermatological conditions qualify for GST exemption. The primary question was whether these treatments constitute “healthcare services” or taxable “cosmetic/aesthetic treatments.” Ailments… Read More »

GSTN Launches New “Application for Unbarring Returns” Module   The Goods and Services Tax Network (GSTN) has operationalized a new online facility on the GST Portal, allowing taxpayers to request the unblocking of returns that have been system-barred due to non-filing. Key Highlights of the Module: The Problem: Under Rule 59(6) of the CGST Rules,… Read More »

Excessive Recovery via Refund Adjustment During Pending Appeal 1. The Core Dispute: Recovery vs. Stay of Demand The central issue in this case involves the Assessing Officer (AO) adjusting current income tax refunds against a disputed penalty (under Section 270A) from a previous year that is currently under appeal. The Problem: The Income Tax Department… Read More »

Depreciation Must Be “Actually Allowed” to Invoke Section 50 Taxation 1. The Core Dispute: Mandatory Depreciation vs. Statutory Reality The case revolves around the sale of two motor cars by an assessee, resulting in a capital loss. The assessee sought to set off this loss against Long-Term Capital Gains (LTCG) arising from the sale of… Read More »

State Transport Corporation vs. Revenue (Multiple Assessment Years) 1. Conversion of Loan Interest into Equity (Section 41(1)) The Assessing Officer (AO) argued that converting outstanding interest into equity share capital constituted a “remission or cessation” of liability, making it taxable as deemed profit. Legal Analysis: Section 41(1) applies when a taxpayer obtains a benefit through… Read More »