GST Exemption for Transfer of Water Supply Digitization Business as a Going Concern 1. The Issue The case involved two primary questions regarding the provision of technological and data management services for the Public Health Engineering Directorate (PHED) of West Bengal: Business Takeover: Whether the transfer of assets and liabilities from a sole proprietorship (M/s.… Read More »
Retrospective Relief for Time-Barred ITC Claims under Section 16(5) 1. Issue The primary legal question was whether Input Tax Credit (ITC) for the financial years 2017-18 through 2020-21, which was previously denied as time-barred under Section 16(4), could now be allowed in light of the retrospective insertion of Section 16(5). 2. Facts The assessee’s ITC… Read More »
IMPORTANT GST CASE LAWS 09.02.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 74A R. Chandrasekar v. Asst. Commissioner [The New 74A Bar] Following the 2024 amendment, Section 74 (Fraud) has been largely superseded by Section 74A for newer periods. Orders passed under the omitted/non-applicable section are liable to be… Read More »
High Court Grants Bail to Director in ₹11 Crore GST Evasion Case Title: Release on Bail for Economic Offences Based on Conclusion of Investigation and Documentary Evidence Reference: Sections 132 and 69 of the CGST Act, 2017 / Uttar Pradesh GST Act, 2017 Status: In Favor of Assessee (Bail Granted) 1. The Core Dispute: Bail… Read More »
ITAT & High Court Ruling: Provisional Release of Perishable Arecanuts Pending Confiscation Adjudication Reference: Section 129 and Section 130 of the CGST Act, 2017 / Rajasthan GST Act, 2017 Status: In Favor of Assessee (Provisional Release Ordered) 1. The Core Dispute: Confiscation vs. Rights of Perishable Goods Owners The petitioner, a proprietorship in Karnataka, dispatched… Read More »
ITAT & High Court Ruling: Retrospective Applicability of Clarificatory Formula in Rule 89(5) for Inverted Duty Refunds Reference: Section 54 of the CGST Act, 2017 | Rule 89(5) of the CGST Rules, 2017 Period: November 2018 to April 2019 Status: In Favor of Assessee (Matter Remanded) 1. The Core Dispute: Denial of Refund under Old… Read More »
Invalidation of GST Orders under Omitted Section 74 (FY 2024-25 Onwards) Case Reference: M Gnanaraj vs. Assistant Commissioner (ST) | Madras High Court (2025/2026) Statutory Reference: Section 74 and Section 74A of the CGST/TNGST Act, 2017 1. The Core Dispute: Jurisdiction under Omitted Provisions In this matter, the Revenue issued an assessment order under Section… Read More »
IMPORTANT GST CASE LAWS 08.02.2026 Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 14 SPK and Co. v. Additional Commissioner [Rate Hike Burden] Even if work was completed before a rate hike, if the invoice is raised and payment is received after the change, the new (higher) rate applies. The… Read More »
Interest on Delayed GST Refunds for Exporters 1. The Core Dispute: Prolonged Pendency of Refund Claims The petitioner, an exporter, sought a refund of GST paid on zero-rated supplies. Despite the completion of exports and the filing of valid refund applications, the claims remained undecided for over one year. Petitioner’s Argument: Section 54(7) of the… Read More »
GST Refund on GIDC Plot Assignment (Leasehold Rights) 1. The Dispute: Refund Stalled by “Deficiency Memos” The petitioner acquired leasehold rights for a GIDC plot and paid GST on the transaction. Following a landmark ruling by the Gujarat High Court, which clarified that such transfers are akin to the “sale of land” (and thus exempt… Read More »