IMPORTANT GST CASE LAWS 03.01.2026 Relevant Act Section Case Law Title Brief Summary Citation IGST Act, 2017 Section 2(13) (Intermediary) IDP Education India (P.) Ltd. v. Union of India Assisting students to secure admission in foreign universities under a bi-partite agreement with foreign entities is an Export of Service, not an “Intermediary” service. The demand… Read More »
Anti-Profiteering: Builder Directed to Pass Benefit of Rs. 20.21 Lakhs to Remaining 21 Homebuyers; DGAP Report Accepted Unopposed ISSUE Whether a real estate developer, having passed on the benefit of additional Input Tax Credit (ITC) to the majority of homebuyers (1177), is still liable under Section 171 to pass on the pending benefit to the… Read More »
Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit ISSUE Whether a Writ Petition is maintainable against an appellate order on the ground that the GST Appellate Tribunal (GSTAT) is not functional, especially when the Government has subsequently notified the Tribunal’s… Read More »
Conflict Between ‘Deemed Supply’ and ‘Export Benefits’: High Court Directs CBIC to Clarify Taxability of Services Provided to Foreign Entity Without Consideration (Network Agreement) ISSUE Whether a service provided to a foreign entity without consideration (under a mutual network agreement), which is treated as a “Supply” under Section 7(1)(a) of the CGST Act, can… Read More »
Last-Mile Delivery for E-Commerce via Road with Consignment Note Qualifies as GTA Service; Exempt when Provided to Unregistered Persons ISSUE Classification: Whether a logistics provider delivering goods purchased from e-commerce portals exclusively by road (trucks/vans/two-wheelers) and issuing a consignment note qualifies as a Goods Transport Agency (GTA) under GST. Exemption: Whether such GTA services… Read More »
CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES ISSUES Validity of Late GSTR-9: Whether a GSTR-9 (Annual Return) filed belatedly on 28.08.2023 can be ignored by the Revenue relying on the amendment to Section 44 (which restricts late filing) that came into effect subsequently on 01.10.2023. Revenue… Read More »
Jurisdiction for Interest on Delayed IGST Refund: High Court Directs GST Appellate Authority to Adjudicate Claim After Petitioner Diligently Pursued Remedy Before Customs Forum ISSUE Whether a petitioner, who diligently pursued a claim for interest on delayed IGST refund before the Customs Authorities (along with drawback interest) only to be told at the appellate… Read More »
Clean Slate Principle: GST Department Cannot Raise Fresh Demands for Past Periods After NCLT Approves Resolution Plan; Claims Extinguished ISSUE Whether the GST Department can issue demand orders and seek recovery of dues for a period prior to the approval of an Insolvency Resolution Plan, especially when the Department had already participated in the… Read More »
Refund of Excess Recovery: High Court Orders Refund of Amounts Recovered in Excess of Statutory Pre-Deposit (30%); Recovery Proceedings Deemed Stayed on Payment of Pre-Deposit ISSUE Whether the GST Authorities are entitled to retain the entire tax amount recovered from an assessee during the pendency of an appeal, or if they are obligated to… Read More »
High Court Refuses to Quash FIR in GST Fraud Case: Allegations of “Paper Transactions” and Non-Existent Firms Disclose Cognizable Offence; Trial Court is Appropriate Forum ISSUE Whether the High Court should exercise its inherent jurisdiction under Section 482 of CrPC to quash an FIR alleging GST fraud (fake invoices/wrongful ITC) at the pre-trial stage,… Read More »