IMPORTANT GST CASE LAWS 06.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 16(5) & 16(6) Rubicon Associates v. State Tax Officer [Retrospective ITC Relief] The newly inserted Sections 16(5) and 16(6) provide a legal “pardon” for ITC claims for FY 2017-18 to 2020-21. If the GSTR-3B was filed by… Read More »
Critical Legal Precedents on GST Adjudication, Benami Transactions, Income Tax Jurisdiction, and Procedural Natural Justice The dispute began when a demand was confirmed against the assessee under Section 73 due to a mismatch between the Input Tax Credit (ITC) claimed in Form GSTR-3B and that available in Form GSTR-2A. Assessee’s Action: The assessee filed an… Read More »
Invalidation of “Negative Blocking” in Electronic Credit Ledger 1. The Core Dispute: Blocking vs. Negative Entries The tax authorities blocked the Electronic Credit Ledger (ECL) of the petitioner, resulting in a “negative balance.” This meant that even though the taxpayer had no current ITC balance, the authorities inserted a negative entry, forcing any future credits… Read More »
Consistency of the “Relevant Period” in ITC Refund Computation 1. The Dispute: Selective Interpretation of the “Relevant Period” The assessee, a manufacturer of biostimulants and potash (seasonal goods), claimed a refund of accumulated Input Tax Credit (ITC) for the month of March 2025 under the zero-rated supply route (exports). The Assessee’s Logic: The company applied… Read More »
Validity of Arrest and Procedural Safeguards under BNSS 2023 1. The Core Dispute: Technical Omissions vs. Substantive Awareness The DGGI arrested two respondents for allegedly availing fraudulent Input Tax Credit (ITC) totaling approximately ₹16.53 crore (roughly ₹8.26 crore each). The Chief Judicial Magistrate (CJM) initially granted bail based on two procedural flaws: The “Heading” Issue:… Read More »
ITC Relief for FY 2018-19 via Retrospective Statutory Amendments 1. The Core Dispute: Belated Filing and Mismatches The petitioner received a Show Cause Notice (DRC-01) and a subsequent demand order for FY 2018-19. The demand was based on two primary grounds: Section 16(4) Violation: ITC was claimed in a belatedly filed GSTR-3B return. ITC Mismatch:… Read More »
IMPORTANT INCOME TAX CASE LAWS 06.02.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 32 Anshul Speciality Molecules (P.) Ltd. v. DCIT [Goodwill in Slump Sale] Excess consideration paid over net assets in a slump sale (as a going concern) to acquire commercial rights/licences is “Goodwill.” This qualifies as an… Read More »
Invalidation of Delayed Reopening Notices for AY 2017-18 1. The Core Dispute: Reopening Notices Beyond Limitation The case involved a challenge to a reassessment notice issued under Section 148 for Assessment Year 2017-18. The notice was issued on May 1, 2024, several years after the original assessment period had concluded. The Issue: Whether the notice… Read More »
Invalidation of Assessment Due to Lack of Inherent Jurisdiction in Section 127 Transfer 1. The Core Dispute: Corporate vs. Non-Corporate Jurisdiction The assessee-company, with its principal place of business in Greater Noida (UP), had its case transferred from its original jurisdiction to the Central Circle-30, Delhi, by an order passed under Section 127 by the… Read More »
Invalidation of Assessment Due to Lack of Inherent Jurisdiction in Section 127 Transfer 1. The Core Dispute: Corporate vs. Non-Corporate Jurisdiction The assessee-company, with its principal place of business in Greater Noida (UP), had its case transferred from its original jurisdiction to the Central Circle-30, Delhi, by an order passed under Section 127 by the… Read More »