GST CASE LAW 18.06.2026

By | June 19, 2026
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GST CASE LAW 18.06.2026

Relevant Act Section Case Law Title Citation Brief Summary
Central Goods and Services Tax Act, 2017 Sec 9 Evolve Green Power (P.) Ltd., In re Click Here Where a captive roof-top solar plant is operated by the applicant at an end-consumer’s premises under a PPA (with risks borne by the applicant and plant omitted from the consumer’s books), no GST applies to plant construction/erection; tax is levied solely on the electricity generated and supplied.
Central Goods and Services Tax Act, 2017 Sec 9 BorgWarner Cooling Systems (India) (P.) Ltd., In re Click Here Fan Drive Assemblies for automobile engines operating on a viscous fluid coupling principle are classifiable under specific Heading 8483 60 (fluid coupling) over generic motor vehicle parts, attracting 18% GST under the relevant rate notifications.
Central Goods and Services Tax Act, 2017 Sec 9 BorgWarner Cooling Systems (India) (P.) Ltd., In re Click Here Individual components of fluid coupling type Fan Drive Assemblies procured separately are classifiable under HSN 8483 60 90 as ‘Others’, as no specific heading exists for individual parts of fluid coupling.
Central Goods and Services Tax Act, 2017 Sec 11 Evolve Green Power (P.) Ltd., In re Click Here An applicant exclusively engaged in supplying exempt intra-state roof-top solar electrical energy (which attracts a Nil rate) is not required to obtain GST registration.
Finance Act, 1994 Sec 73 Debojit Deb v. Union of India Click Here Service tax demands raised solely on Income-tax Form 26AS data without independent verification or proving preconditions for invoking the extended limitation period are unsustainable and unauthorized.
Central Goods and Services Tax Act, 2017 Sec 171 DG Anti Profiteering v. Vishwanath Cinema Hall 70MM Click Here A cinema operator violates anti-profiteering norms by spiking base ticket prices to maintain identical GST-inclusive prices after a statutory tax rate cut. The profiteered amount is recoverable with 18% interest, though no penalty applies for periods prior to 01-01-2020.