GST CASE LAWS 06.11.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 13 Expedia Online Travel Services India (P.) Ltd. v. Commissioner of Central Goods and Services Tax, Haryana Click Here Business support and software development services rendered on a cost-plus basis to overseas affiliates… Read More »
Unavailed pre-GST capital goods credit, including 100% amounts and clerical invoice annexures, is fully transitionable through TRAN-1 without prior partial availment limits. Issue Whether transitional Input Tax Credit (ITC) on capital goods received in the pre-GST period can be transitioned through Form GST TRAN-1 under Section 140(2) when no prior credit had been availed due… Read More »
Section 129 Penalty for Goods Interception Must Be Confined Exclusively to Undocumented Excess Consignment Issue Whether a penalty under Section 129 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 should be levied on the entire consignment or restricted strictly to the excess undocumented goods found during transit verification. Facts A vehicle (UP33T6106) carrying… Read More »
Penalizing Goods Detention Is Justified as Invoice Mismatches and Multiple E-Way Bills Evince Tax Evading Intent Issue Whether the detention of goods and conveyance under Section 129 is legally justified when goods are accompanied by tax invoices and e-way bills, but surrounding physical discrepancies, supplier-wise mismatches, and multiple generated/cancelled e-way bills establish an intent to… Read More »
Deletion of Penalties for Issuing Invoices Without Supply and Falsifying Records Is Legally Invalid Issue Whether the Commissioner (Appeals) was justified in deleting penalties imposed under Section 122 for issuing tax invoices without actual supply of goods and for falsifying accounts and records to facilitate fraudulent Input Tax Credit (ITC). Facts The assessee, a sole… Read More »
Transitional credit cannot be denied for portal glitches nor penalty imposed beyond SCN terms. Issue Whether tax authorities can impose a fraud-based penalty when the Show Cause Notice proposed a non-fraud penalty, and whether transitional CENVAT credit (TRAN-1) can be denied due to non-filing of a pre-GST return caused by official portal glitches. Facts The… Read More »
Absence of fraud and proper officer jurisdiction in reclassifying GST notices from fraud to non-fraud proceedings. Issue Whether penalties under Section 74 (fraud) are sustainable without proof of mens rea or willful suppression when returns are eventually filed, and whether an appellate authority can independently re-classify and re-determine penalties under Section 73 (non-fraud) rather than… Read More »
Prospective Inverted Duty Restriction Cannot Deny Refund of ITC Accrued Prior to July 18, 2022 Issue Whether the prospective restriction under Notification No. 09/2022-CTR and Circular No. 181/13/2022 can be applied to deny the refund of Input Tax Credit (ITC) accumulated under an inverted duty structure for periods prior to July 18, 2022, solely because… Read More »
No ITC reversal applies to exempt supplies without claimed credit, and GSTR-9 permits clerical reconciliation corrections. Issue Whether ITC reversal under Section 17 read with Rule 42/43 is required when no ITC was claimed on exempt cattle feed purchases, and whether clerical discrepancies between GSTR-1 and GSTR-9 can be reconciled and corrected in annual returns.… Read More »
Business Support and Software Services to Foreign Affiliates Qualify as Export of Services Not Intermediary Issue Whether business support and software development services provided by an Indian subsidiary to its foreign affiliates on a principal-to-principal basis constitute zero-rated export of services or non-eligible intermediary services under the IGST Act, 2017. Facts The appellant, an Indian… Read More »