IMPORTANT GST CASE LAWS 13.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation IGST Act, 2017 Section 6 Bhandary Gas Agency v. Joint Commissioner Leasing residential property to an educational trust for staff/student housing is exempt under Entry 13 of Notif. 9/2017; residential use is the key factor for exemption eligibility. Click… Read More »
Bangalore Steel Distributors vs. Assistant Commissioner (Karnataka HC) In this notable ruling from early 2026, the Karnataka High Court reinforced that a tax officer cannot “mechanically” reject Input Tax Credit (ITC) if the taxpayer provides evidence of supplier compliance. The court emphasized that the right to a “Speaking Order” is a cornerstone of natural justice… Read More »
GST Adjudication in “Undue Haste” (Odisha High Court) This ruling for the period 2018-19 to 2022-23 highlights the judiciary’s stance against “high-handed” administrative actions. The court clarified that the Department cannot rush to pass an order simply to beat a court intervention or a limitation deadline, especially when a hearing has been requested. The Legal… Read More »
Shashi Kumar Choudhury vs. Union of India (Gauhati HC) This ruling, delivered in February 2026, represents a significant victory for taxpayers against the arbitrary use of administrative power. The Gauhati High Court clarified that GST registration—the “lifeblood” of a business—cannot be cancelled merely because an investigation is ongoing or because a superior officer “ordered” it.… Read More »
Theme Park Incentive Extensions (Imagicaa World Entertainment vs. State of Maharashtra) This ruling, delivered in February 2026, addresses the transition of legacy tax incentives into the GST regime and the subsequent impact of the COVID-19 pandemic on large-scale tourism infrastructure projects. The Legal Issue Can the Government be directed to extend the period of a… Read More »
ST Exemption for Student Hostels: The “End-Use” Victory This landmark ruling for AY 2026 (following the Supreme Court’s definitive stance in Taghar Vasudeva Ambrish) provides massive relief to property owners and educational foundations. It cements the principle that the residential nature of a property is determined by how it is lived in, not by the… Read More »
IMPORTANT INCOME TAX CASE LAWS 13.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation Income Tax Act Sec 14A ACIT v. FLSmidth (P.) Ltd. Disallowance under Rule 8D can never exceed the actual exempt income earned by the assessee during the relevant year. Click Here Income Tax Act Sec 32 ACIT v.… Read More »
General Insurance & Revisionary Jurisdiction (AY 2020-21) This ruling addresses a three-pronged challenge to Section 263 (Revisionary Jurisdiction) involving a general insurance company. It reinforces the principle that if an Assessing Officer (AO) has conducted a proper inquiry and adopted a “plausible view,” a higher authority cannot set aside the order merely to conduct a… Read More »
Time Limit for Reassessment in Remand Cases (Section 153) This ruling for AY 2003-04 serves as a vital check on the “inaction” of tax authorities. It emphasizes that even when the law previously didn’t have a strict deadline, the Revenue cannot take forever to give effect to a Tribunal’s order. The Legal Issue Is there… Read More »
Personal Hearing in Faceless Assessment: A Mandatory Right (AY 2023-24) This ruling for AY 2023-24 reinforces a vital pillar of the Indian tax system: Natural Justice. It clarifies that while the assessment process is “faceless” (conducted digitally), it is not “voiceless.” If a taxpayer asks for a hearing to explain their case, the Department cannot… Read More »