GST CASE LAW 18.08.2026 Relevant Act Section / Rule Case Law Title / Update Brief Summary Citation Central Excise Act, 1944 Notification No. 43/2026-Central Excise Govt. withdraws export Special Additional Excise Duty (SAED) on petrol Amends Notification No. 6/2026-Central Excise to reduce SAED on export of Motor Spirit (Petrol) from ₹3.5/litre to Nil (w.e.f. 15-08-2026),… Read More »
Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers Issue Whether a developer is liable under Section 171 of the CGST Act to pass on the benefit of additional Input Tax Credit (ITC) accrued during the transition to the GST regime to flat buyers through a commensurate reduction in… Read More »
Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial Issue Whether bail should be granted to an accused under Section 132 of the CGST/UPGST Act when the investigation is complete, the maximum punishment is five years, the trial is unlikely to conclude soon, and there is no evidence of tampering or… Read More »
Delay In Passing MOV-09 Order Beyond Mandatory Seven-Day Period Invalidates Detention Penalty Under Section 129 Issue Whether a penalty order passed under Section 129 in Form MOV-09 after a delay of 47 days from the date of notice is legally valid, especially when e-invoices were generated without any intention to evade tax. Facts Interception &… Read More »
Adjudication Order Confirming Penalty Beyond Amount Proposed In Show Cause Notice Is Unlawful And Void Issue Whether an adjudication order under Section 74 can confirm a penalty amount in excess of what was proposed in the Show Cause Notice, in view of the mandatory prohibition under Section 75(7) of the CGST/UPGST Act. Facts Tax Period… Read More »
Supreme Court Dismisses SLP Since Section 74 Demands Fail Without Specific Findings Of Fraud Supreme Court Dismisses SLP Since Section 74 Demands Fail Without Specific Findings Of Fraud Issue Whether proceedings under Section 74 can be sustained against a buyer for claiming Input Tax Credit when the taxpayer proves actual movement of goods and tax… Read More »
Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice Issue Whether uploading a Show Cause Notice (SCN) under Section 73 solely on the GST portal constitutes valid service under Section 169 when the taxpayer’s registration has already been cancelled and no business operations are ongoing. Facts Registration Cancellation: The… Read More »
Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »
Composite Adjudication Order Covering Multiple Tax Periods Under GST Is Unsustainable And Impermissible In Law Issue Whether the issuance of a single composite adjudication order covering multiple tax periods (2019-20 and 2020-21) under Section 61 of the CGST/APGST Act, 2017 is legally permissible, or whether separate orders are required for each individual tax period. Facts… Read More »
GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR Issue What is the applicable GST rate on job work services for processing raw brass (HSN 7403) into brass statues (HSN 8306)? What is the correct HSN… Read More »