GST CASE LAW 31.08.2026

By | September 2, 2026

GST CASE LAW 31.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Tariff Heading 9018 / Entry No. 483, Schedule I Lab Medica Systems (P.) Ltd., In re Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of… Read More »

Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success

By | September 2, 2026

Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Issue Whether an assessee is entitled to a proportionate refund of the mandatory pre-deposit made under Section 107 of the CGST/MGST Act, 2017 to the extent a… Read More »

Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering

By | September 2, 2026

Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering Issue Whether a supplier of admission to movie exhibitions violates Section 171 of the CGST/TGST Act, 2017 by increasing the base price of tickets to maintain identical post-tax (cum-tax) sale prices following a reduction in GST rate, thereby failing to pass on… Read More »

Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice

By | September 2, 2026

Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »

Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice

By | September 2, 2026

Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice Issue Whether a writ petition challenging Notification No. 9/2023-CT issued under Section 168A (extending the limitation period) and a consequential Show Cause Notice (SCN) in Form GST DRC-01 survives for adjudication when a subsequent report by the jurisdictional tax officer… Read More »