IMPORTANT GST CASE LAWS 16.02.2026 Relevant Act Section Case Law Title Summary Citation CGST Act, 2017 Section 7 & 18(3) Shilpa Medicare Ltd. v. Union of India [Going Concern Exemption] Transfer of a business unit (e.g., from AP to Karnataka) as a going concern without consideration is an exempt supply of service. Furthermore, unutilized CGST… Read More »
High Court Quashes Cryptic Rejection of Rectification Application 1. The Dispute: ITC Mismatch & Unverified Rectification The case stemmed from an audit where the department alleged two primary discrepancies: Non-reversal of ITC: Pertaining to credit notes issued by suppliers. Excess ITC: Claimed in GSTR-3B compared to the auto-populated GSTR-2A. The Assessee’s Defense: The taxpayer provided… Read More »
Statutory Rigidity of Limitation in GST Appeals 1. The Core Dispute: Delay Beyond the “Outer Limit” The petitioner challenged an order from the Appellate Authority which had rejected their appeal as time-barred. The appeal pertained to a demand order for the period 2020-21 but was filed significantly after the statutory deadline. Assessee’s Stand: Claimed that… Read More »
IT Services to USA Affiliate—Export vs. Intermediary Dispute 1. The Core Dispute: “Principal-to-Principal” vs. “Facilitation” The petitioner, an Indian IT service provider, claimed a refund of unutilized Input Tax Credit (ITC) on software services exported to its Associated Enterprise (AE) in the USA. The department rejected the refund, asserting that the petitioner acted as an… Read More »
Business Transfer as a “Going Concern” & Seamless ITC Mobility I. Exemption on Sale of Business as a “Going Concern” The Core Dispute: A pharmaceutical company transferred an entire R&D unit from Andhra Pradesh to Karnataka for zero consideration. The department sought to tax the transfer of individual assets. Legal Principle: The court held that… Read More »
GST Liability on Merchant Trade Transactions Between Indian Entities for Goods Moving Outside India The applicant, an Indian company, purchased goods from vendors in Spain/USA and sold them to another Indian entity (“Party B”). Crucially: The goods were delivered directly from the foreign vendor to a warehouse in the USA. The goods were eventually sold… Read More »
CGST Delhi South officials arrest one company director in fraudulent availing ITC of ₹6.53 crore Posted On: 13 FEB 2026 8:32PM by PIB Delhi As part of its ongoing enforcement drive against fraudulent ITC claims, the Anti-Evasion Branch of the Central Goods & Services Tax (CGST), Delhi South Commissionerate, has unearthed another significant case of… Read More »
IMPORTANT GST CASE LAWS 13.02.2026 Relevant Section Case Law Title Core Ruling / Summary Citation Section 16 Goexotic Plus91 Motors (P) Ltd., In re [ITC for Used Car Dealers] A dealer in second-hand vehicles is eligible for full ITC on repairs, spare parts, and overheads (rent, ads) if they enhance market value without changing the… Read More »
Reconciliation Errors and the Mandate of Post-Decisional Hearings 1. The Core Issue: Technical Deficiencies in Reconciliation The dispute arose from a mismatch between the figures reported in GSTR-1 (Outward Supplies) and GSTR-3B (Summary Return). The Adjudicating Authority (AO) determined a short payment of tax, which the assessee claimed was merely a reporting error in March’s… Read More »
GST Liability on Foreign Patent Filing Costs 1. The Core Dispute: Service vs. Pass-Through Reimbursement The applicant, an Indian tech startup, engaged an Indian intermediary (Seenergi IPR) to manage patent filings in Japan, the USA, and the UK. The intermediary issued an invoice divided into: Part A: Fees paid to foreign patent attorneys and government… Read More »