GST CASE LAWS 03.11.2026

By | November 4, 2026

GST CASE LAWS 03.11.2026   Here is the structured analysis of the provided case laws and GSTN advisories, presented in tabular format: Section Case Law Title / Advisory Title Brief Summary Citation Relevant Act / Context Section 7 Satyendra Kumar Singh v. Peoples Honda Fresh issues/grounds (such as classifying dealer incentives as marketing service consideration)… Read More »

GST Demands and Notices Issued Against a Deceased Sole Proprietor Are Void and Quashed

By | November 4, 2026

GST Demands and Notices Issued Against a Deceased Sole Proprietor Are Void and Quashed Issue Whether GST tax demand proceedings, show cause notices (SCN), and assessment orders issued in the name of a deceased sole proprietor—despite the tax authorities having prior knowledge of the proprietor’s death—are legally sustainable and within jurisdiction. Facts Closure and Death:… Read More »

Tax Demand Set Aside as SCN Lacking Invoice-Wise Details Violates Principles of Natural Justice

By | November 4, 2026

Tax Demand Set Aside as SCN Lacking Invoice-Wise Details Violates Principles of Natural Justice Issue Whether a tax demand and penalty confirmed under Section 73 based on aggregate mismatch figures are legally sustainable when the Show Cause Notice (SCN) fails to provide invoice-wise or supplier-specific particulars, violating Section 75 of the CGST/UPGST Act, 2017. Facts… Read More »

Customs Authority Must Process IGST Refund on Goods Exported via Manual Shipping Bill

By | November 4, 2026

Customs Authority Must Process IGST Refund on Goods Exported via Manual Shipping Bill Issue Whether the Customs Department possesses jurisdiction under Rule 96 of the CGST/TNGST Rules to process and sanction an IGST refund on exported goods regularized via a manual shipping bill when valid GSTR-3B details have been filed on the common portal. Facts… Read More »

System-Generated Cancellation Notice Lacking Authority Details Is Void and Liable to Be Quashed

By | November 4, 2026

System-Generated Cancellation Notice Lacking Authority Details Is Void and Liable to Be Quashed Issue Whether a system-generated show cause notice (SCN) for GST registration cancellation that lacks the name and office details of the issuing authority and relies merely on a general advisory is legally valid under Section 29 read with Rule 22 and Rule… Read More »

Confidential Printing and Examination Support Services Provided to Educational Institutions Are Exempt From GST

By | November 4, 2026

Confidential Printing and Examination Support Services Provided to Educational Institutions Are Exempt From GST Issue Whether confidential printing of test papers, OMR sheets, answer booklets, certificates, pre/post-examination IT support services, and educational publications supplied to educational institutions, boards, and recruitment commissions qualify for GST exemption under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts… Read More »

Warehousing Raw Agricultural Produce Is Exempt under GST, But Godown Renting Attracts 18% Tax

By | November 4, 2026

Warehousing Raw Agricultural Produce Is Exempt under GST, But Godown Renting Attracts 18% Tax Issue Warehousing Exemption: Whether storage and warehousing services provided for raw agricultural produce (groundnut, gram, toor, moong) on behalf of NAFED and NCCF in owned or hired godowns qualify for GST exemption under Entry 54(e) of Notification No. 12/2017-Central Tax (Rate).… Read More »

Bundled Lease of Digital Cinema Equipment Qualifies as Mixed Supply Taxable at Highest Rate Applicable to Projector

By | November 4, 2026

Bundled Lease of Digital Cinema Equipment Qualifies as Mixed Supply Taxable at Highest Rate Applicable to Projector Issue Whether the bundled leasing of digital cinema equipment (projector, server, UPS, and VSAT) for a single consolidated price constitutes a composite supply or a mixed supply under Section 8 of the CGST Act, 2017, and what is… Read More »

No GST Payable on Canteen Recovery From Employees and ITC Available to Extent Cost Borne

By | November 4, 2026

No GST Payable on Canteen Recovery From Employees and ITC Available to Extent Cost Borne Issue Output GST Liability: Whether GST is payable under Section 7 on nominal amounts recovered via payroll deductions from employees for providing canteen facilities. Input Tax Credit (ITC) Eligibility: Whether the employer is eligible to claim ITC on GST charged… Read More »