GST Case laws 19.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Torrent Power Ltd. v. Union of India Corporate guarantees issued by parent companies for subsidiaries without consideration qualify as “business” under Section 2(17) and Schedule I; profit motive, continuity, or volume is immaterial. Click Here Central Goods and Services Tax… Read More »
Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime Issue Whether a works contractor is entitled to tax reimbursement or adjustment for pre-GST executed work billed under the GST regime in accordance with transitional guidelines. Facts Assessment Period: The dispute pertains to Financial Year 2017–18 involving transitional works contracts.… Read More »
High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits Issue Whether an inordinate delay of 163 days in filing a statutory GST appeal under Section 107—which exceeds the one-month condonable window—can be condoned in exercise of writ jurisdiction to allow deciding the substantive challenge on merits. Facts Order-in-Original: An… Read More »
Dropping Registration Cancellation Proceedings Does Not Bar Subsequent Adjudication Under Section 74 Issue Whether the dropping of GST registration cancellation proceedings bars the Revenue from subsequently initiating tax adjudication under Section 74 for fraud or suppression, and whether a writ petition challenging a show-cause notice is maintainable. Facts Assessment Period: The dispute pertains to Financial… Read More »
GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required Issue Whether a tax determination order under Section 73 passed prior to the statutory due date for filing the annual return under Section 44 is legally sustainable.… Read More »
Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Issue Whether an arrest made under Section 69 of the CGST Act is vitiated due to alleged non-communication of written grounds, minor timing contradictions in records, and… Read More »
GST On Corporate Guarantees Valid As Supply But Rule 28 Mandatory Benchmark “Whichever Is Higher” Read Down Issue Whether executing a corporate guarantee without consideration for a subsidiary constitutes a taxable “supply of service” under Section 7 and Schedule I/II of the CGST Act. Whether the mandatory 1% valuation benchmark and the term “whichever is… Read More »
GST CASE LAW 18.08.2026 Relevant Act Section / Rule Case Law Title / Update Brief Summary Citation Central Excise Act, 1944 Notification No. 43/2026-Central Excise Govt. withdraws export Special Additional Excise Duty (SAED) on petrol Amends Notification No. 6/2026-Central Excise to reduce SAED on export of Motor Spirit (Petrol) from ₹3.5/litre to Nil (w.e.f. 15-08-2026),… Read More »
Developer Must Pass On Rs. 95 Lakhs Profiteered Additional ITC Benefit With Interest To Buyers Issue Whether a developer is liable under Section 171 of the CGST Act to pass on the benefit of additional Input Tax Credit (ITC) accrued during the transition to the GST regime to flat buyers through a commensurate reduction in… Read More »
Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial Issue Whether bail should be granted to an accused under Section 132 of the CGST/UPGST Act when the investigation is complete, the maximum punishment is five years, the trial is unlikely to conclude soon, and there is no evidence of tampering or… Read More »