GST CASE LAW 09.7.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Sanctum Trading Corporation (P.) Ltd., In re Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of… Read More »
Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »
Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… Read More »
Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »
Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable when both the underlying Show Cause Notice and the final order fail to specify the exact periods of return non-filing or provide detailed independent reasoning. Facts The assessee was a registered… Read More »
Cancelled GST registration must be restored upon filing all pending returns and paying dues. Issue Whether a proprietorship whose GST registration was cancelled for non-filing of returns for six months is entitled to restoration of its registration under the proviso to Rule 22(4) based on coordinate bench precedents, subject to clearing all statutory dues. Facts… Read More »
Cancelled GST registration must be restored upon payment of dues and filing of pending returns. Issue Whether a partnership firm whose GST registration was cancelled for non-filing of returns is entitled to restoration of its registration after the statutory limitation period for revocation has lapsed, provided it clears all pending tax arrears, interest, penalties, and… Read More »
GST registration cancellation is void if the show cause notice fails to specify the default period. Issue Whether a GST registration can be validly cancelled for non-filing of returns when the underlying Show Cause Notice (SCN) and subsequent cancellation order completely fail to specify the exact months or period of default, thereby violating principles of… Read More »
Supplies from bonded warehouses to foreign-bound vessels are neither a supply of goods nor services. Issue Whether the outward supply of duty-free imported goods from a special bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships qualifies as an “export of goods” (zero-rated supply) under the GST framework, or if… Read More »
INCOME TAX CASE LAWS 09.07.2026 INCOME TAX CASE LAWS 09.07.2026 Section Case Law Title / Notification Brief Summary Citation Relevant Act Section 10(23EE) & Section 11 / Sch III Notification: S.O. 3683(E) & S.O. 3684(E), Dtd 07-07-2026 CBDT notifies the Core Settlement Guarantee Fund set up by National Commodity Clearing Limited (NCCL) for tax exemption… Read More »