IMPORTANT GST CASE LAWS 25.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 11 Board of Secondary Education Rajasthan, In re Services like printing exam materials, online form filling, and result processing are exempt. The Board qualifies as an “educational institution” for the limited purpose of conducting exams.… Read More »
Restoration of Suspended Registration and Stay on Recovery (Section 29/79) Facts The Action: The GST Department suspended the Petitioner’s registration under Section 29 following the issuance of a Show Cause Notice (SCN). Consequential Measures: Along with the suspension, the Department issued a recovery notice and provisionally attached the Petitioner’s bank account to secure potential tax… Read More »
Presence of Betel Nut (Supari) without Tobacco/Lime triggers the “Supari” classification. The Products: Variants like Paan Kapsul, Silver Coated, Regular, and Rose. The Composition: A mixture of gulkand, raw supari (betel nut), sugar syrup, aniseeds, and menthol, packed in edible plant-fibre capsules. The Legal Logic: * Supplementary Notes to Chapter 21 define “Supari” as a… Read More »
Portal Uploading is Valid, but Officers Must Use Alternate Modes (like RPAD) if the Taxpayer Does Not Respond. Facts The Notice: The GST Department uploaded a Show Cause Notice (SCN) only on the GST Portal. The Taxpayer’s Stand: The Petitioner claimed they had no knowledge of the notice as it was not served through any… Read More »
Rectification of Bona Fide Errors in Revised TRAN Forms (Section 140) Facts Original Filing (2017): The Petitioner, a private limited company, filed TRAN-1 and TRAN-2 in 2017 to carry forward transitional Input Tax Credit (ITC) from the Kerala VAT and CST regimes. Supreme Court Window (2022): Following the Supreme Court’s directive in Union of India… Read More »
High Court at the Location of the Bank Account Has Jurisdiction to Quash Illegal Freezing Orders. Facts The Action: The Police Station (PS) Papumpare, Arunachal Pradesh, issued a notice to a branch manager of ICICI Bank in Kolkata to debit freeze the petitioner’s bank account. The Reason: CGST authorities in Arunachal Pradesh had lodged a… Read More »
Educational Boards Qualify as Educational Institutions for Exam-Related GST Exemptions. Facts The Applicant: Board of Secondary Education, Rajasthan (RBSE), a government authority. The Services Received: The Board procured various services essential for conducting examinations, including: Printing: Answer sheets, question papers, OMR sheets, certificates, and mark-sheets. Digital/IT: Online examination form filling and processing of results. Maintenance… Read More »
Writ Maintainability Against SCN and Natural Justice in Adjudication (Section 74) Facts The Allegation: The Petitioners, traders in crude tar, were issued a notice in Form DRC-01A for AY 2023-24. The Revenue alleged that the Petitioners received inward supplies from entities whose GST registrations were cancelled retrospectively. The Fraud Chain: The Department doubted the genuineness… Read More »
IMPORTANT INCOME TAX CASE LAWS 25.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation PBPT Act, 1988 Sec 2(9) DCIT (BPU) v. Sara Company Sharing business premises and accounting staff between entities for “convenience” is not Benami if there is no evidence of fictitious consideration passing. Click Here Income Tax Act Sec… Read More »
Capital Losses Expire After Eight Years and Cannot Be Set Off Beyond the Statutory Limit. Facts The Claim: For AY 2016-17, the assessee sought to set off a carried-forward capital loss against current year capital gains. The Origin: The capital loss in question pertained to Assessment Year 2007-08. The Dispute: The Revenue argued that the… Read More »