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    March 31, 2026   Case Laws Service Tax
    Builder-provided residential amenities and maintenance deposits: tax treatment turns on contractual consideration and evidence of service nexus.
    March 31, 2026   Case Laws GST
    E-way bill and prescribed documents required for release of detained goods; detention upheld when documentation was absent.
    March 31, 2026   Case Laws GST
    Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
    March 31, 2026   Case Laws GST
    Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
    March 31, 2026   Case Laws GST
    Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
    March 31, 2026   Case Laws GST
    Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
    March 31, 2026   Case Laws GST
    Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
    March 31, 2026   Case Laws GST
    Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
    March 31, 2026   Case Laws GST
    Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
    March 31, 2026   Case Laws GST
    Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.
    March 31, 2026   Case Laws GST
    Premature writ challenge to GST DRC-01A intimation rejected; department must first follow show cause adjudication and appeal process.
    March 31, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide recipients merely because the supplier failed to remit tax.
    March 31, 2026   Case Laws GST
    Contractual health-centre operations taxed as composite services, with exemptions for healthcare and pure services denied.
    March 31, 2026   Case Laws GST
    Canteen recoveries taxed, ITC denied on contractor bills, while notice pay recovery was held outside GST.
    March 31, 2026   Case Laws GST
    Tariff classification of inedible vegetable oil mixtures under Chapter 1518 determines 5% GST rate.
    March 31, 2026   Case Laws Income Tax
    Virtual services were not deemed physically rendered in India, and a nil withholding certificate was properly refused.
    March 31, 2026   Case Laws Income Tax
    Search assessment limitation and third-party digital evidence fail without person-wise panchanama, corroboration, or proven nexus.
    March 31, 2026   Case Laws Income Tax
    Depreciation on toll rights, subsidy adjustment, and penalty relief shape ITAT's ruling on infrastructure tax claims.
    March 31, 2026   Case Laws Income Tax
    Employer PF/ESI deduction under section 43B and refund of excess DDT accepted subject to verification and computation.
    March 31, 2026   Case Laws Income Tax
    Depreciation disallowance and festival donations deleted, while fine-and-penalty expenditure under section 37(1) was remanded for verification.
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March 31, 2026   Case Laws Service Tax
Builder-provided residential amenities and maintenance deposits: tax treatment turns on contractual consideration and evidence of service nexus.
March 31, 2026   Case Laws GST
E-way bill and prescribed documents required for release of detained goods; detention upheld when documentation was absent.
March 31, 2026   Case Laws GST
Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
March 31, 2026   Case Laws GST
Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
March 31, 2026   Case Laws GST
Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
March 31, 2026   Case Laws GST
Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
March 31, 2026   Case Laws GST
Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
March 31, 2026   Case Laws GST
Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
March 31, 2026   Case Laws GST
Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
March 31, 2026   Case Laws GST
Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.
March 31, 2026   Case Laws GST
Premature writ challenge to GST DRC-01A intimation rejected; department must first follow show cause adjudication and appeal process.
March 31, 2026   Case Laws GST
Input tax credit cannot be denied to bona fide recipients merely because the supplier failed to remit tax.
March 31, 2026   Case Laws GST
Contractual health-centre operations taxed as composite services, with exemptions for healthcare and pure services denied.
March 31, 2026   Case Laws GST
Canteen recoveries taxed, ITC denied on contractor bills, while notice pay recovery was held outside GST.
March 31, 2026   Case Laws GST
Tariff classification of inedible vegetable oil mixtures under Chapter 1518 determines 5% GST rate.
March 31, 2026   Case Laws Income Tax
Virtual services were not deemed physically rendered in India, and a nil withholding certificate was properly refused.
March 31, 2026   Case Laws Income Tax
Search assessment limitation and third-party digital evidence fail without person-wise panchanama, corroboration, or proven nexus.
March 31, 2026   Case Laws Income Tax
Depreciation on toll rights, subsidy adjustment, and penalty relief shape ITAT's ruling on infrastructure tax claims.
March 31, 2026   Case Laws Income Tax
Employer PF/ESI deduction under section 43B and refund of excess DDT accepted subject to verification and computation.
March 31, 2026   Case Laws Income Tax
Depreciation disallowance and festival donations deleted, while fine-and-penalty expenditure under section 37(1) was remanded for verification.

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GST

Retrospective cancellation of GST registration cannot be...

Retrospective cancellation requires prior show cause notice with supplied material and reasoned order; otherwise cancellation is set aside.

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GST March 13, 2026 Case Laws HC
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must disclose any proposal for retrospective effect, identify or supply the material relied upon and afford a hearing, and any cancellation order must state reasons showing application of mind. An order that merely reproduces the notice or fails to supply supporting documents is non-speaking and unsustainable. Writ jurisdiction may be exercised despite availability of alternate remedies in exceptional cases where absence of fair notice, non-supply of material and a non-speaking order cause prejudice. The impugned retrospective cancellation was set aside; authorities may re-proceed only after proper notice, material and hearing.
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Acts Income Tax
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