Daily Archives: September 15, 2026

GST CASE LAW 15.09.2026

By | September 15, 2026

GST CASE LAW 15.09.2026   Section Case Law Title Brief Summary Citation Relevant Act Section 9 Indian Wire Products Company, In re Hookah supply (tobacco/herbal) in restaurants is not “restaurant service” under Notif. 11/2017; treated as supply of goods. Click Here CGST Act, 2017 Section 16 Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax… Read More »

Failure to Update Part-B of E-Way Bill for Transferred Goods Justifies Penalty Under Section 129

By | September 15, 2026

Failure to Update Part-B of E-Way Bill for Transferred Goods Justifies Penalty Under Section 129 Issue Whether the transportation of goods in a vehicle different from the one specified in Part-B of the e-way bill, accompanied by a weight discrepancy and lack of proof for vehicle breakdown, constitutes an intention to evade tax justifying detention… Read More »

Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112

By | September 15, 2026

Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Issue Whether a taxpayer can invoke the writ jurisdiction of the High Court under Article 226 to challenge an appellate order… Read More »

Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues

By | September 15, 2026

Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Personal Bank Account and Related Entity Attachments Upheld for Recovering Liquidation-Bound Company Tax Dues Issue Whether garnishee attachment notices under Section 79 issued to the bank accounts of a former director, a related partnership firm, and a successor entity are valid… Read More »

Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice

By | September 15, 2026

Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Issue Whether an assessment order passed under Section 74 without considering the assessee’s reply and without affording a mandatory personal hearing under Section 75(4) is… Read More »