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Daily Tax Law Briefing – GST & Income Tax | 24 August 2026
Updates

Daily Tax Law Briefing – GST & Income Tax | 24 August 2026

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NCC Limited v. Union Territory of J&K and Anr. — ITC Blocking Under Rule 86-A Requires Opportunity of Hearing
Updates

NCC Limited v. Union Territory of J&K and Anr. — ITC Blocking Under Rule 86-A Requires Opportunity of Hearing

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Safecon Lifescience Pvt. Ltd. v. Additional Commissioner Grade-2 & Another – Allahabad High Court
Updates

Safecon Lifescience Pvt. Ltd. v. Additional Commissioner Grade-2 & Another – Allahabad High Court

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Demand under Section 73 quashed and matter remanded as adjudicating authority failed to give reasons for rejecting ITC despite the assessee producing invoices and payment proofs; mere retrospective cancellation of supplier’s registration cannot, by itself, justify denial of ITC without establishing non-payment of tax by supplier or non-receipt of goods.
Case Laws

Demand under Section 73 quashed and matter remanded as adjudicating authority failed to give reasons for rejecting ITC despite the assessee producing invoices and payment proofs; mere retrospective cancellation of supplier’s registration cannot, by itself, justify denial of ITC without establishing non-payment of tax by supplier or non-receipt of goods.

Kirti Gupta -
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GST ITC blocking quashed as action under Rule 86A lacked reasons and pre-decisional hearing
Case Laws

GST ITC blocking quashed as action under Rule 86A lacked reasons and pre-decisional hearing

Kirti Gupta -
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ITC denial remanded as authorities failed to verify supplier compliance and consider documentary evidence of actual movement of goods
Case Laws

ITC denial remanded as authorities failed to verify supplier compliance and consider documentary evidence of actual movement of goods

Kirti Gupta -
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Writ petition disposed allowing rectification of past ITC denials in view of retrospective extension under Section 16(4) CGST Act
Case Laws

Writ petition disposed allowing rectification of past ITC denials in view of retrospective extension under Section 16(4) CGST Act

Kirti Gupta -
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GST ITC reversal quashed as Court held that the retrospective amendment to Section 16(5) entitled taxpayers to claim credit for FY 2017–18 to 2020–21 up to 30.11.2021
Case Laws

GST ITC reversal quashed as Court held that the retrospective amendment to Section 16(5) entitled taxpayers to claim credit for FY 2017–18 to 2020–21 up to 30.11.2021

Kirti Gupta -
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GST demand quashed as allegation of “fictitious supplier” against Hindustan Unilever was held to be a clear non-application of mind
Case Laws

GST demand quashed as allegation of “fictitious supplier” against Hindustan Unilever was held to be a clear non-application of mind

Kirti Gupta -
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ITC denial quashed as Madras High Court held retrospective amendment to Section 16(5) overrides limitation under Section 16(4)
Case Laws

ITC denial quashed as Madras High Court held retrospective amendment to Section 16(5) overrides limitation under Section 16(4)

Kirti Gupta -
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