IBC Laws

Call Directions Website Contact the business

IBC Laws India’s Leading Insolvency Platform. A complete guide on Indian Insolvency Laws & most updated website to keep you up2date in your Insolvency Profession.

IBC Laws® publishes case laws, legal contents, commentary, articles with wide range of search functions using advance technology.

24/09/2026

High Court-Karnataka:
Whether a writ petition seeking reimbursement of differential GST liability arising from the shift from the VAT regime to the GST regime can be allowed by issuing blanket directions without examining the specific terms and conditions of the works contracts and contrary to the governing tax statutes?

Karnataka Goods and Services Tax Act, 2017 – Sections 67(1), 73(9), 79; Karnataka Goods and Services Tax Rules, 2017 – Rule 142(5); Central Goods and Services Tax Act, 2017 – Section 6, Sections 73, 79. Issue was whether reimbursement of differential GST liability arising from the shift from the VAT regime to the GST regime could be directed in writ proceedings by following an earlier common order without examining the...

Citation: (2026) taxcode.in 1563 HC

Read Now (Before Access Restricted): https://taxcode.in/commercial-tax-officer-vs-mahadevappa-madappa-and-ors-karnataka-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

24/09/2026

High Court-Karnataka:
Whether GST can be deducted from compensation awarded for compulsory acquisition of land and building on the footing that such acquisition amounts to supply of goods or services under the GST Act?

Central Goods and Services Tax Act, 2017; Transfer of Property Act, 1882, Section 3; Constitution of India, Article 366(12A) — Deduction of GST from compensation awarded for compulsory acquisition of land and building for road widening — respondents justified deduction on the basis of works contract/structure valuation. Held that immovable property, including buildings attached to land, is not goods; GST is a tax on supply of goods or services or...

Citation: (2026) taxcode.in 1561 HC

Read Now (Before Access Restricted): https://taxcode.in/boby-mathew-vs-deputy-commissioner-kodagu-district-and-ors-karnataka-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

24/09/2026

High Court-Karnataka:
Whether two adjudication orders arising from separate show cause notices for the same tax period, involving mismatch between GSTR-2A/2B and GSTR-3B and alleged excess ITC under IGST and CGST/SGST, required to be quashed and reconsidered by a single authority due to irreconcilable figures and the petitioner’s explanation of supplier reporting error?

Form GSTR-2A, Form GSTR-2B, Form GSTR-3B, Form DRC-07 – challenge to two adjudication orders for the same financial year on alleged excess ITC claim arising from mismatch between GSTR-2A/2B and GSTR-3B – petitioner contending that the mismatch arose because the supplier reported B2B transactions as B2C transactions and also objecting to simultaneous proceedings. Held that the Court was persuaded that one adjudication order could relate to CGST/SGST and the other...

Citation: (2026) taxcode.in 1564 HC

Read Now (Before Access Restricted): https://taxcode.in/kum-kum-fashions-vs-assistant-commissioner-of-commerical-taxes-and-ors-karnataka-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

24/09/2026

High Court-Karnataka:
Whether Goods and Services Tax can be deducted from compensation paid for compulsory acquisition of land and buildings by the State in exercise of eminent domain?

Constitution of India, Article 366(12A); Transfer of Property Act, 1882, Section 3; Land Acquisition Act, 1894, Section 28 – Deduction of GST from compensation paid for compulsory acquisition of land and buildings for highway widening. Held that GST is a tax on supply of goods or services or both, whereas land and buildings form immovable property, and compulsory acquisition by the State in exercise of eminent domain is neither sale...

Citation: (2026) taxcode.in 1566 HC

Read Now (Before Access Restricted): https://taxcode.in/h-c-krishnappa-and-anr-vs-deputy-commissioner-kodagu-district-and-ors-karnataka-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

24/09/2026

GSTAT Varanasi Bench:
Whether detention and penalty under section 129 of the GST Act can be sustained merely because a vehicle carrying goods with valid documents travelled by a longer route instead of a shorter route, in the absence of any statutory requirement to declare a specific route or material showing intent to evade tax?

GST Act, section 129 – detention of goods in transit – longer route adopted by vehicle carrying goods with valid documents – issue was whether mere travel through Uttar Pradesh by a route longer than the shorter available route could justify detention and penalty on the assumption of tax evasion. Held that the respondent failed to show any place in Uttar Pradesh where the goods were intended to be delivered,...

Citation: (2026) taxcode.in 175 GSTAT

Read Now (Before Access Restricted): https://taxcode.in/bitchem-asphalt-technologies-ltd-vs-prakash-yadav-joint-commissioner-it-state-tax-gstat-varanasi-bench/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

24/09/2026

GSTAT Raipur Bench:
Whether recovery of an amount in a written-off housing loan account is exempt from GST under Notification No. 12/2017 and whether the appellant established that the disputed receipt pertained to such loan recovery?

Central Goods and Services Tax Act, 2017 Sections 11, 61, 73, 112(1); Central Goods and Services Tax Rules, 2017 Rule 112(4), Rule 142(1A); Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 Entry 27; Bankers’ Books Evidence Act, 1891 Section 4 – dispute concerned GST demand on amount claimed to be recovery from a written-off housing loan account and objection that exemption under Notification No. 12/2017 was raised for the first time...

Citation: (2026) taxcode.in 177 GSTAT

Read Now (Before Access Restricted): https://taxcode.in/cent-bank-home-finance-ltd-vs-commissioner-state-tax-and-ors-gstat-raipur-bench/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

23/09/2026

High Court-Madras:
Whether a provisional attachment of a bank account under Section 110(5) of the Customs Act, 1962 can continue beyond the maximum statutory period of twelve months merely because a show cause notice under Section 124 has been issued?

Customs Act, 1962 – Sections 110(5), 124 – Question was whether freezing of the petitioner’s bank account pursuant to a communication under Section 110(5) could continue after expiry of the statutory period on the ground that a show cause notice under Section 124 had been issued. Held that Section 110(5) permits provisional attachment for not more than six months, extendable for a further period not exceeding six months subject to...

Citation: (2026) taxcode.in 1556 HC

Read Now (Before Access Restricted): https://taxcode.in/n-d-jewellers-vs-principal-commissioner-of-customs-and-ors-madras-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

23/09/2026

High Court-Madras:
Whether the extended period under Section 28(4) of the Customs Act, 1962 can be invoked merely because the Department subsequently disputes the applicability of an IGST exemption notification and the rate of tax on imported goods despite full disclosure in the Bill of Entry?

Customs Act, 1962, Sections 28(1), 28(4), 28(8) and 128; Notification No.02/2017-Integrated Tax (Rate), Serial No.102; Notification No.01/2017-Integrated Tax (Rate), Schedule I, Serial No.103B – Issue was whether extended limitation under Section 28(4) could be invoked for differential IGST on imported Rice Bran where the importer had declared the goods as Rice Bran, classified them under CTH 23024000, claimed Nil rate IGST, and the Bill of Entry had been accepted by...

Citation: (2026) taxcode.in 1554 HC

Read Now (Before Access Restricted): https://taxcode.in/bharat-luxindo-agrifeeds-pvt-ltd-vs-additional-commissioner-of-customs-gr-ib-madras-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

23/09/2026

High Court-Allahabad:
Whether a show cause notice under Section 74A of the GST Act can be challenged in writ jurisdiction on the grounds of non-compliance with Section 61 and Rule 99, absence of jurisdictional ingredients, and denial of Input Tax Credit based on allegedly bogus sub-contractors?

Central Goods and Services Tax Act, 2017 – Sections 16(2)(c), 61, 73, 74A(1), 74A(5)(ii); Central Goods and Services Tax Rules, 2017 – Rule 99(1). Challenge to show cause notice proposing denial of Input Tax Credit on the allegation that the petitioner had availed ITC on the basis of bogus sub-contracts and non-existent firms. Petitioner contended that Section 61 scrutiny and Rule 99 procedure were mandatory before issuance of notice under...

Citation: (2026) taxcode.in 1537 HC

Read Now (Before Access Restricted): https://taxcode.in/neelkanth-entrepreneurs-pvt-ltd-vs-state-of-u-p-and-anr-allahabad-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

23/09/2026

High Court-Punjab & Haryana:
Whether anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 is maintainable in CGST proceedings merely on the basis of summons under Section 70 of the CGST Act without any order of arrest under Section 69 having been passed and communicated?

Bharatiya Nagarik Suraksha Sanhita, 2023, Section 482; Central Goods and Services Tax Act, 2017, Sections 67, 69, 70 and 132 – petitions for anticipatory bail were filed on the basis of summons issued under Section 70 in a CGST inquiry, with apprehension that appearance might lead to arrest under Section 69. Held that the Supreme Court in Union of India v. Sunil Biyani has authoritatively settled that mere issuance of...

Citation: (2026) taxcode.in 1523 HC

Read Now (Before Access Restricted): https://taxcode.in/prayank-gupta-vs-union-of-india-and-anr-punjab-haryana-high-court/

Subscribe Newsletter: https://taxcode.in/newsletter/

India's First Tax Platform that lets you search case laws by Section, Sub-section, Clause, Rule, Notification, and Circular, instantly and accurately.

Search & Filter here: https://taxcode.in/gst-case-laws/

Check Demo: https://www.youtube.com/watch?v=mWVdrF4E6Zg&feature=youtu.be

Subscribe Now: https://taxcode.in/subscription/

TaxcodeIN
Decoding Indian Tax Laws
Visit for DeepSummary, SearchAI+, EXTRA filters and more: www.taxcode.in

👉 Get Tax Updates First—Join Premium WhatsApp Group: https://chat.whatsapp.com/GnQenMmM95pHOQS4ba0EvH

Address

Jaipur

Telephone

+919577994433

Website

Alerts

Be the first to know and let us send you an email when IBC Laws posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to IBC Laws:

Shortcuts

Share

Category