GST Classification of Battery Energy Storage Systems (BESS) as Support Services vs. Sale of Electricity Facts The Applicant: A developer and operator of Battery Energy Storage Systems (BESS). The systems are used to draw electricity from the grid, store it in chemical form, and discharge it back into the grid on demand. The Agreement (BESPA):… Read More »
Classification of Medical Disposables: Plastic Articles vs. Medical Accessories (GST) Facts The Applicant: A CDSCO-licensed and ISO 13485 certified manufacturer of medical disposables. The Products: A range of non-latex, polymer-based medical items including sterile/non-sterile EVA gloves, sterile aprons, OT shoe covers, drape sheets, procedure drapes, and various probe/cable covers (Endocavity, Ultrasound, Laparoscopy camera, and Intraoperative… Read More »
High Court Restores GST Registration: Procedural Default vs. Fraudulent Intent In this significant ruling (March 2026), the High Court provided relief to a taxpayer whose GST registration had been cancelled due to a continuous failure to file returns. The court established that when a cancellation is purely a result of procedural non-compliance (missing deadlines) rather… Read More »
High Court Quashes GST Demand: Portal-Only Service Invalid After Registration Cancellation In a significant ruling from March 2026, the Uttarakhand High Court set aside a tax demand, interest, and penalty, emphasizing that the “Common Portal” cannot be the exclusive mode of service once a taxpayer’s registration has been cancelled. The Legal Dispute: Constructive Service vs.… Read More »
Delhi High Court Quashes Ex Parte Orders Over “Hidden” Additional Notices Tab In this significant ruling (March 2026), the Delhi High Court addressed a recurring procedural flaw on the GST portal: the placement of critical Show Cause Notices (SCNs) under an obscure “Additional Notices” tab. The court held that such “hidden” service violates the principles… Read More »
Gujarat High Court Grants Regular Bail in ₹21.94 Crore ITC Fraud Case In a significant ruling from March 2026, the Gujarat High Court enlarged a partner of a metal firm on regular bail, reinforcing the principle that “bail is the rule and jail is the exception,” even in high-value economic offences, once the investigation is… Read More »
Rule 96(10) Omission: The “Statutory Vanishing Act” for Refund Recoveries In a landmark decision (March 2026), the Andhra Pradesh High Court (in the case of Krishna Sai Granites (India) Private Limited) quashed recovery orders that were based on the now-omitted Rule 96(10). This ruling establishes that when a rule is removed without a “saving clause,”… Read More »
Successive Bail Denied in CGST Impersonation and Bribery Conspiracy In this high-stakes ruling from March 2026, the Chhattisgarh High Court rejected a second bail application filed under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. The case highlights the severe legal consequences of impersonating high-ranking tax officials to extort “illegal gratification” from businesses. The Conspiracy: A… Read More »
Interest on Delayed GST Refunds: High Court Mandates Strict Adherence to Section 56 In this significant ruling from March 2026, the Bombay High Court intervened in a dispute regarding the computation of interest on delayed Integrated Goods and Services Tax (IGST) refunds. The court clarified that tax authorities cannot arbitrarily reduce interest or grant “nominal”… Read More »
IMPORTANT GST CASE LAWS 21.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 29 Mohammad Javed v. Union of India Restoration of registration is permitted for non-filers if all returns are filed and all taxes, interest, and penalties are paid, provided there is no allegation of fraud. Click… Read More »