Monthly Archives: January 2026

IMPORTANT GST CASE LAWS 09.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Mixed Supply) TCG Urban Infrastructure Holdings (P.) Ltd., In re [AAR Ruling] Hiring out assets (ACs, DG sets, fire systems) attached to a building for tenants constitutes a Mixed Supply. Since these are distinct assets supplied… Read More »

Partner’s Illness Valid Ground for Condoning Delay in GST Appeal   Issue Whether the Appellate Authority should condone a marginal delay in filing an appeal under Section 107 of the GST Act when the delay was caused by the genuine illness of a partner in the assessee-firm. Facts The Order: An order was passed against… Read More »

Regular Bail Granted in ₹30 Cr GST Fraud Case Post-Investigation   Issue Whether an accused is entitled to regular bail in a GST fraud case involving alleged wrongful Input Tax Credit (ITC) of ₹30.21 crores, particularly when the investigation is complete and the complaint has already been filed. Facts Allegations: The petitioner was accused of… Read More »

Supply to Power Trading Corporation (PTC) for Further Export is Domestic Supply; No Zero-Rating Benefit for Generator Issue Whether the supply of electricity by a generator (Petitioner) to an intermediary (Power Trading Corporation – PTC), who subsequently exports it to Bangladesh, qualifies as a “Zero-Rated Export Supply” for the petitioner to claim a refund of… Read More »

Compensation Cess Refund on Coal Used for Exempt Exports Remanded for Reconsideration Issue Whether an exporter is entitled to a refund of accumulated unutilized Compensation Cess paid on inputs (Coal), when the final manufactured goods exported are exempt from GST/Cess, and the Department denies the claim citing that no Bond/LUT is required for exempt supplies.… Read More »

High Court Remands ITC Mismatch Case (GSTR-2A vs 3B) on Condition of 10% Pre-deposit Issue ITC Denial: Whether Input Tax Credit (ITC) can be denied due to a mismatch between GSTR-2A and GSTR-3B caused by technical glitches (lack of synchronization between GST portal and ICEGATE). Extended Limitation: Whether the Revenue can invoke the extended period… Read More »

Fitted Assets Leased to Tenants Classified as Mixed Supply of Renting, Taxable at 18%   Issue Whether the service of providing fitted assets (AC systems, fire sprinklers, DG sets, etc.) and infrastructure on hire to tenants in commercial properties constitutes “leasing of machinery” or “renting of immovable property,” and what is the applicable GST rate.… Read More »