GST CASE LAWS 18.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 8 Friends Catering CBE, In re Food supply for occasional events (with or without on-site service) is a naturally bundled composite supply and must be treated as a supply of service. Click Here Central… Read More »
Anti-profiteering probes can expand to a PAN-India level based on data trends, surviving authority transitions and directory timelines. Issue Whether the National Anti-Profiteering Authority (NAA) and the Directorate General of Anti-Profiteering (DGAP) have the jurisdiction under Rule 133 to expand an investigation to a PAN-India level across all products/customers beyond the localized scope of the… Read More »
Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST. Issue Whether the supply of food and beverages procured from third-party kitchens and delivered to corporate clients for their staff canteens constitutes a “Supply of Service” or a mere aggregator/trading activity. Whether such… Read More »
Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC. Issue Whether the two different models of food supply by an outdoor caterer—(i)… Read More »
Show-cause notices issued after the expiry of the High Court’s strict 12-week remand deadline are legally void. Issue Whether show-cause notices issued under Section 271D read with Section 260A are legally sustainable when the 12-week time limit explicitly mandated by the High Court for passing a fresh order under remand has completely expired. Facts The… Read More »
A bona fide claim on a complex, nascent legal issue like POEM does not justify a penalty for misreporting. Issue Whether a penalty for “misreporting of income” under Section 270A(9)(a) can be mechanically levied at 200% when an assessee makes a bona fide, legally plausible claim in a revised return based on a complex and… Read More »
Common Area Maintenance charges paid by tenants are subject to TDS as contractual service fees, not as rent. Issue Whether Common Area Maintenance (CAM) charges paid by a tenant company to a mall operator are liable for Tax Deducted at Source (TDS) under Section 194I at the rate of 10% as “Rent,” or if they… Read More »
Reassessment notice issued with sanction from an incorrect, lower authority under Section 151 is invalid and void. Reassessment notice issued with sanction from an incorrect, lower authority under Section 151 is invalid and void. Issue Whether a reassessment notice issued under Section 148 for the Assessment Year (AY) 2016-17 is legally sustainable when the mandatory… Read More »
Gross sale consideration is not “income escaping assessment” for invoking the extended limitation period under Section 149(1)(b). Issue Whether a reassessment notice issued under Section 148 on April 2, 2022, for the Assessment Year (AY) 2015-16 is barred by limitation under the provisions of Section 149 as amended by the Finance Act, 2021. Whether the… Read More »
Reassessment notice issued beyond the combined exclusion period under Section 149 provisos is barred by limitation. Issue Whether a reassessment notice issued under Section 148, along with the preceding order under Section 148A(d), is barred by limitation for the Assessment Year (AY) 2017-18 when computed by applying the mutual exclusions under the fifth and sixth… Read More »