IMPORTANT GST CASE LAWS 20.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation IGST Act, 2017 Section 2 & 5 Jolarpettai Veeramuthu Sreedhar, In re A non-compete agreement with a US corporation qualifies as an Export of Service (Zero-rated) if payment is in foreign currency. Apportionment is required if part of the… Read More »
GST on Hospital Services: The In-Patient vs. Out-Patient Tax Divide In this significant Advance Ruling (March 2026), the Authority clarified the GST treatment for medicines, consumables, and implants provided by hospitals. The ruling establishes a clear distinction between In-Patients (IP) and Out-Patients (OP), based on the legal concept of “Composite Supply.” I. In-Patient Supplies: The… Read More »
GST on Non-Compete Fees: Apportionment Between Export and Domestic Supply In this significant Advance Ruling (March 2026), the authority addressed the taxability of Non-Compete and Non-Solicitation services provided by an Indian shareholder to joint purchasers (one US-based and one India-based). The ruling establishes how such global agreements must be “split” for GST purposes based on… Read More »
High Court Quashes Rejection of Export Remittance Condonation for Lack of a Reasoned Order In a March 2026 ruling, the High Court intervened in a dispute involving the delayed receipt of export remittances. The court emphasized that administrative “notes” on a file cannot replace a formal, reasoned order passed after a personal hearing, especially when… Read More »
Procedural Fairness in GST Appeals: High Court Rules Against Technical Dismissals In this significant ruling from March 2026, the Andhra Pradesh High Court set aside an order by the Appellate Authority that had dismissed an appeal purely due to its “manual” filing. The court emphasized that substantive justice must prevail over technical irregularities, especially when… Read More »
High Court Quashes Recovery and Restores Hearing Rights in GSTR-3B Discrepancy Case In a significant ruling from March 2026, the Karnataka High Court set aside an Order-in-Original (OIO) and a subsequent bank attachment, emphasizing that a taxpayer’s right to be heard cannot be bypassed even if they fail to file an initial reply to a… Read More »
High Court Quashes Recovery and Restores Hearing Rights in GSTR-3B Discrepancy Case In a significant ruling from March 2026, the Karnataka High Court set aside an Order-in-Original (OIO) and a subsequent bank attachment, emphasizing that a taxpayer’s right to be heard cannot be bypassed even if they fail to file an initial reply to a… Read More »
High Court Restores Input Tax Credit by Applying Retrospective Statutory Extensions to Limitation Deadlines In this significant March 2026 ruling, the High Court quashed a tax demand that had reversed a taxpayer’s Input Tax Credit (ITC) on the grounds of being time-barred. The court clarified that the rigorous deadlines of Section 16(4) must now yield… Read More »
IMPORTANT GST CASE LAWS 19.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 9 Halliburton Offshore Services Inc. v. Union of India Mud engineering services bundled with chemicals for oil drilling constitute a composite supply. Integration for a safe drilling outcome is the “natural bundle,” regardless of separate… Read More »
Appellate Orders: The Duty to Address Specific Contentions and Lab Reports In this ruling (June 2025), the High Court set aside an appellate order involving the detention of a petrochemical consignment. The court established that a GST Appellate Authority cannot simply “rubber-stamp” a lower officer’s findings; it must pass a speaking order that specifically addresses… Read More »