INCOME TAX CASE LAWS 07.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 16 CGST Act, 2017 M. Natarajan v. Proper Officer/Commercial Tax Officer Denial of input tax credit solely due to filing returns beyond the original statutory time limit under section 16(4) is not sustainable following the retrospective timeline relaxation introduced by… Read More »
GST CASE LAWS DIGEST 05.09.2026 GST CASE LAWS DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Cart Infralog Ltd. v. Additional Commissioner Where the assessee proved possession of invoices, receipt of goods, and payment, denial of ITC solely due to supplier’s tax default or non-reflection in GSTR-2A was unsustainable; the… Read More »
GST CASE LAW 05.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Premier M Plex v. Assistant Commissioner Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. Click Here… Read More »
GST CASE LAW 03.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Notification No. 47/2026-CE Government Notification (ATF SAED Reduction) Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF) reduced from ₹19.5/litre to ₹19/litre, effective 01-09-2026 via amendment to Notification No. 8/2026-CE. Click Here Central Excise Act, 1944 Notification No. 46/2026-CE Government Notification… Read More »
GST CASE LAWS 02.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) v. K.R.Subramanian Penalty imposed on an employee for stock shortage during employment stems from an employer-employee relationship rather than a supplier-recipient relationship, not constituting a supply under Schedule II para 5(e);… Read More »
GST CASE LAW 31.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Tariff Heading 9018 / Entry No. 483, Schedule I Lab Medica Systems (P.) Ltd., In re Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of… Read More »
GST CASE LAW 29.08.2026 GST CASE LAW 29.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Smt. Lalitha S. v. Deputy Commissioner Click Here Compulsory acquisition/expropriation of property for highway widening does not constitute a supply under GST; deducting GST from compensation is ultra vires… Read More »
GST CASE LAW 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Anil Annasaheb Patil v. Executive Engineer Pwd Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification. Click Here Central Goods… Read More »
GST CASE LAW 15.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India Corporate guarantees executed for group entities without consideration by an infrastructure company not in the guarantee business do not constitute a supply. Click Here Central Goods and Services… Read More »
GST CASE LAW 26.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself;… Read More »