GST CASE LAWS 18.05.2026 Here is the case law and notification analysis compiled into a clean, professional, and scannable table mapping out the relevant acts, sections, titles, and legal briefs. Relevant Act Section / Notification Case Law Title / Notification No. Brief Summary Citation CGST Act, 2017 Sec 11 Yash Innovative Solution LLP v. Joint… Read More »
Developer Accepted Quantification of Anti-Profiteering Amount, Leading to Mandatory Interest and Post-January 2020 Penalty Issue Whether the developer is liable to pass on the additional Input Tax Credit (ITC) benefit to homebuyers under Section 171 of the CGST/DGST Act, 2017, and whether interest at 18% and statutory penalties are leviable on the profiteered amount. Facts… Read More »
Proceedings Dropped As Developer Passed On Commensurate Anti-Profiteering Benefits To Home-Buyers Satisfying All Claims Issue Whether the Respondent-developer contravened the provisions of Section 171 of the CGST/DGST Act, 2017 by failing to pass on the benefit of additional Input Tax Credit (ITC) to home-buyers upon transitioning to the GST regime for the project “Samridhi Grand… Read More »
Writ Petition Dismissed Relegating Taxpayer To Appellate Tribunal For Factual Adjudication On Nature Of Supply Issue Whether a writ petition under Article 226 is maintainable when a taxpayer challenges a first appellate order regarding the factual characterization of a transaction (export of iron ore fines as a supply of goods versus a composite supply) despite… Read More »
Writ Appeal Dismissed Relegating Hospital to Statutory Remedy For Challenging Section 74 Invocation Issue Whether a Writ Court is justified in refusing to entertain a writ petition on its merits and relegating the petitioner to the statutory appellate remedy under Section 107 when the taxpayer challenges the assessing officer’s factual determination to invoke Section 74… Read More »
Appellate Order Rejecting Export Tax Refund Quashed And Remanded For Being A Non-Speaking Order Issue Whether an appellate order upholding the rejection of a zero-rated export tax refund claim is legally sustainable under Section 107 read with Section 54 of the CGST/MGST Act, 2017 when the Appellate Authority fails to record specific findings, pass a… Read More »
Tightening the Reins: Google Tests Weekly Gemini Usage Caps for Free Tier Users Running frontier AI models is an incredibly expensive operation. Between heavy reasoning pipelines, multimodal processing, and a massive influx of daily users, AI labs across the tech sector are facing intense pressure to manage server demand and compute costs. In a shift… Read More »
Delayed Writ Disallowed and Assessee Remanded to Pursue Statutory Appeal Route Under Section 107 Issue Whether a delayed writ petition challenging an assessment order passed under Section 73 of the TGST Act should be entertained on its merits, or if the petitioner should be relegated to the alternative statutory appeal mechanism under Section 107 of… Read More »
Adjudication Order Overturning ISD Input Tax Credit Set Aside Due To Non-Consideration Of Audit Report Issue Whether an adjudication order confirming the recovery of distributed Input Tax Credit (ITC) is sustainable under Section 75 and Section 65 of the CGST/HPGST Act, 2017 when the authority passes a non-speaking order without considering the taxpayer’s defense documents,… Read More »
Final Tax Demand Cannot Exceed Amount Proposed In Show Cause Notice And Omission Of Exemption Claim Invalidates Order Issue Whether a final tax adjudication order is sustainable under Section 75 and Section 11 of the CGST/MGST Act, 2017 when the confirmed tax demand exceeds the amount proposed in the Show Cause Notice (SCN) and the… Read More »