IMPORTANT GST CASE LAWS 17.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Classification) Patel Products v. Union of India [Chewing Tobacco Classification] Tobacco repacked from bulk into retail pouches is “manufactured”, falling under Tariff Heading 2403 9910 (Chewing Tobacco), not 2401 (Unmanufactured). The process of repacking for retail… Read More »
Notice uploaded in ‘Additional Notices’ tab invalid; Challenge to limitation extension pending SC verdict Issue Service of Notice: Whether an ex parte adjudication order is valid when the Show Cause Notice (SCN) was uploaded under the “Additional Notices” tab on the GST portal—a tab not easily visible or known to the taxpayer at the… Read More »
Appeal filed on last day of extended amnesty period held valid; rejection for delay set aside Issue Whether an appellate authority can reject an appeal as time-barred when the taxpayer filed it on the last date (31-10-2023) specified in a special government notification (Notification No. 29/2023) that extended the limitation period for such cases.… Read More »
High Court confirms inability to condone appeal delay beyond statutory limit under GST Act Issue Whether the High Court, in the exercise of its writ jurisdiction under Article 226 of the Constitution, can condone a delay in filing an appeal before the Appellate Authority when the appeal was filed beyond the maximum permissible period… Read More »
Refund rejection set aside; Department admits eligibility based on petitioner’s own previous favorable order Issue Whether the Revenue Department can reject a refund claim when the Appellate Authority has previously allowed a refund for the same petitioner under identical circumstances in a different period. Facts Application Rejected: The petitioner filed an application for a… Read More »
Repacked chewing tobacco classified as ‘Manufactured Tobacco’ (2403), attracting higher Compensation Cess Issue Whether tobacco leaves that are processed (dried, crushed, sieved) and packed in small retail pouches constitute “Unmanufactured tobacco” under Tariff Heading 2401 or “Chewing tobacco” under Tariff Heading 2403 for GST and Compensation Cess purposes. Facts Process: The assessee purchased tobacco… Read More »
IMPORTANT GST CASE LAWS 16.01.2026 Relevant Act Section Case Law Title Brief Summary Citation IGST Act, 2017 Section 13 (Place of Supply) Iprocess Clinical Marketing (P.) Ltd. v. ACCT [Retrospective Benefit] Notification No. 4/2019-Integrated Tax (dated 30-09-2019), which designates the Place of Supply for Pharma R&D services as the recipient’s location (Export), was held to… Read More »
Rectification rejection set aside as authority ignored submitted FIRC documents and precedent Issue Whether the Appellate Authority (Second Respondent) was justified in rejecting the assessee’s rectification application under Section 161 by claiming non-submission of documents, despite the assessee having submitted proof of Foreign Inward Remittance (FIRC) and Bank Realization Certificates (BRC), and whether the… Read More »
Mandatory same-month ITC distribution under Rule 39(1)(a) is ultra vires Section 20 of CGST Act Issue Validity of Rule: Whether Rule 39(1)(a) of the CGST Rules, 2017, is ultra vires (beyond the legal power of) Section 20 of the CGST Act to the extent it mandates that an Input Service Distributor (ISD) must distribute… Read More »
Notification clarifying place of supply for clinical trials held retrospective, confirming export status Issue Whether Notification No. 04/2019-Integrated Tax, which excluded clinical R&D services from the “performance-based” place of supply rule, is prospective or retrospective in nature, determining if such services rendered prior to the notification qualify as ‘export of services’. Facts Nature of… Read More »