IMPORTANT GST CASE LAWS 12.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 73/74 Accountants Service Society v. Union of India Consolidated SCNs for multiple financial years are invalid. The law requires year-wise notices and orders to avoid prejudice regarding limitation periods and pre-deposit calculations. Click Here CGST… Read More »
Section 74 vs. Section 73: The “Fraud” Barrier to Amnesty Benefits (AY 2017-18) In a significant ruling for AY 2017-18, the Gujarat High Court (in R.B. Pandey and Sons vs. Assistant Commissioner) addressed the attempts by taxpayers to reclassify “fraud” cases as “non-fraud” cases to secure lighter penalties or access amnesty schemes. The Legal Issue… Read More »
Composite GST Notices: The “Anti-Bunching” Rule (Sections 73 & 74) This ruling by the Kerala High Court (Dhanlaxmi Bank Limited vs State of Kerala) addresses a critical jurisdictional error common in GST audits: the issuance of a single/composite Show Cause Notice (SCN) or Order covering multiple financial years. The Legal Issue Can GST authorities issue… Read More »
GST on Ocean Freight in CIF Contracts: The Final Word on Double Taxation The Legal Issue The primary legal dispute for the 2018-19 period was whether an Indian importer, having already paid Integrated GST (IGST) on the total CIF (Cost, Insurance, and Freight) value of imported goods, can be asked to pay IGST again on… Read More »
Corporate Officers Shielded from ITC Penalties: Landmark Ruling on Section 122(1A) This ruling by the Bombay High Court (or jurisdictional High Court for Maharashtra) sets a critical precedent regarding the personal liability of directors and key managerial personnel (KMP) in cases of alleged GST fraud. I. Jurisdiction Over Employees and Directors (Section 122) The Legal… Read More »
Orders Against a Dead Person: Validity and Liability of Legal Heirs The Legal Issue The core legal question for the Period 2021-22 was whether a Show Cause Notice (SCN) or a final Assessment Order issued in the name of a deceased person is legally valid, and how the liability shifts to the legal heirs under… Read More »
IMPORTANT GST CASE LAWS 11.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation IGST Act, 2017 Section 5 Arinsun Clean Energy (P.) Ltd. v. State of Madhya Pradesh IGST on ocean freight (CIF imports) is not separately leviable as per the Mohit Minerals precedent. Taxes and interest paid for 2018-19 are refundable… Read More »
Gross and Net GST revenue collections for the month of Feb, 2026 Mar 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf
IMPORTANT GST CASE LAWS 09.03.2026 Relevant Act Section / Notification Case Law Title / Authority Citation Brief Summary CGST Act, 2017 Section 9 Frutta Services (P.) Ltd., In re Click Here Supply of cooked food via partner kitchens to corporate clients with logistics/quality oversight is a composite supply (SAC 996337) taxable at 18% under Entry… Read More »
Advance Ruling Barred: Audit Proceedings as a Pre-existing Legal Dispute The Legal Issue The core legal question was whether an Audit Observation or the issuance of a Show Cause Notice (DRC-01) constitutes “pending proceedings” under Section 98(2) of the CGST Act. If so, does it permanently bar a taxpayer from seeking an Advance Ruling on… Read More »