GST CASE LAW 21.08.2026 GST CASE LAW 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Tariff Heading 34011 Chehar Industry (P.) Ltd., In re Bar/cake laundry soaps meant for cleaning fabrics are classifiable under sub-heading 34011 (not toilet soaps) and attract 18% GST under Entry No. 66 of Schedule-II (Notification No. 09/2025-CT(R)). Click… Read More »
Developer Must Pass On Residual ₹14.94 Lakh Anti-Profiteering ITC Benefit With Interest and Penalty Issue Whether a real estate developer is liable under Section 171 of the CGST Act, 2017 to pass on a residual profiteered Input Tax Credit (ITC) amount of ₹14,94,622 along with interest and penalty to 25 homebuyers after making partial pass-through… Read More »
Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers Issue Whether a real estate developer is obligated under Section 171 of the CGST Act, 2017 to pass on the benefit of additional Input Tax Credit (ITC) accruing after the GST rollout to homebuyers through a commensurate reduction in property… Read More »
Adjudication Order Set Aside for Lack of Valid Service of Show Cause Notice Issue Whether an adjudication order passed under Section 74 of the CGST / DGST Act, 2017 for tax periods 2017-18 to 2020-21 is legally sustainable when the Show Cause Notice (SCN) was not validly served under Section 169, thereby denying the petitioner… Read More »
Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Issue Whether an Order-in-Original issued under Section 73 of the CGST / APGST Act, 2017 covering multiple tax periods (2019-20, 2020-21, and 2021-22) in a single, consolidated… Read More »
Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »
Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Issue Whether an unsuccessful bidder in a public tender can challenge the award of contract under Article 226 of the Constitution by making a post-rejection reduced bid, alleging delay,… Read More »
Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Issue Whether the construction service for a B+G+31 storey building proposed as ‘Service Apartments’ falls under the construction services of multi-storey residential buildings or commercial buildings for determining GST… Read More »
In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000 Issue Whether room rent, diagnostic tests, medicines, consumables, and food provided to in-patients form a composite supply of healthcare services, and whether such bundled services are exempt from GST under Section 8 and Section 11 of the CGST/MGST Act, 2017. Facts Business… Read More »