GST CASE LAW 11.08.2026

By | August 12, 2026

GST CASE LAW 11.08.2026 Relevant Act Section Case Law Title / Matter Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 5 Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise Click Here Interim stay of assessment and penalty orders was granted due to a prima facie lack of jurisdiction, as… Read More »

State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition

By | August 12, 2026

State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition State Is Duty-Bound to Reimburse Differential GST Paid by Works Contractor Following Tax Transition Issue Whether a works contractor who executed a government contract during the transition from the VAT regime to the GST regime and paid the differential GST is… Read More »

Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection

By | August 12, 2026

Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Issue Whether the petitioner, a partner in a GST-registered furnace unit in custody for allegedly committing offences under Section… Read More »

SCN and Tax Demand Order Issued Against Deceased Taxpayer Are Legally Void and Quashed

By | August 12, 2026

SCN and Tax Demand Order Issued Against Deceased Taxpayer Are Legally Void and Quashed SCN and Tax Demand Order Issued Against Deceased Taxpayer Are Legally Void and Quashed Issue Whether a Show Cause Notice (SCN) and a consequential tax demand order issued under Section 74 of the CGST/GGST Act against a deceased sole proprietor, without… Read More »

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy

By | August 12, 2026

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Issue Whether a writ petition challenging an order recovering an inverted duty tax structure refund under retrospectively amended Rule 89(5) is maintainable when… Read More »

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed

By | August 12, 2026

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »

GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt

By | August 12, 2026

GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt Issue Whether GST is payable under Section 9 of the CGST/MGST Act on subsidized canteen recoveries made from employees’ salaries, and whether Input Tax Credit (ITC) is available on third-party canteen service invoices. Whether GST is payable on notice pay recoveries… Read More »