GST CASE LAW DIGST 09.6.2026

GST CASE LAW DIGST

Relevant Act	Section / Rule	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Rule 86A, Rule 86A(3)	Elitecon International Ltd. vs. Union of India	Click Here	The High Court held that continuing to block Input Tax Credit (ITC) in the electronic credit ledger beyond one year without a fresh order is arbitrary and illegal. Rule 86A(3) mandates automatic unblocking and cessation after one year. Consequently, the credit stands unblocked for regular use, and the bank account attachment orders were quashed.
Central Goods and Services Tax Act, 2017	SAC 999293 (OIDAR vs. Coaching Services)	Allen Career Institute (P.) Ltd., In re	Click Here	The AAR ruled that interactive online coaching (live sessions, pre-recorded videos, and printed materials) for competitive exams involves significant human intervention and is not fully automated. Therefore, it does not qualify as OIDAR services. Instead, it is classifiable under SAC 999293 (Commercial Training and Coaching), with the place of supply determined by specific training rules.

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