IMPORTANT GST CASE LAWS 10.06.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 16 (CGST Act) Enerzi Microwave Systems (P) Ltd., In re ITC not valid for inputs used in warranty services provided to German company where parts are supplied free, as inputs do not participate in taxable outward supply. CLICK HERE Central Goods… Read More »
A non-speaking order cancelling GST registration that fails to provide reasons is a violation of natural justice and is liable to be quashed. Issue Whether an order cancelling a taxpayer’s GST registration is legally valid if it is a non-speaking, cryptic order that does not assign any specific reasons for the cancellation, contrary to the… Read More »
ITC is not available for construction of a Pre-Engineered Building (PEB) structure that is foundational to an immovable factory, including integrated supports for machinery like overhead cranes. Issue Whether Input Tax Credit (ITC) is admissible on goods (like steel, cement), services (like installation and erection), and other capital goods (like rails, electrification) used for the… Read More »