IMPORTANT GST CASE LAWS Jan 2026 IMPORTANT GST CASE LAWS 02.01.2026 IMPORTANT GST CASE LAWS 03.01.2026 IMPORTANT GST CASE LAWS 04.01.2026 IMPORTANT GST CASE LAWS 07.01.2026 IMPORTANT GST CASE LAWS 09.01.2026 IMPORTANT GST CASE LAWS 12.01.2026 IMPORTANT GST CASE LAWS 15.01.2026 IMPORTANT GST CASE LAWS 16.01.2026 IMPORTANT GST CASE LAWS 17.01.2026 IMPORTANT GST CASE LAWS… Read More »
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IMPORTANT GST CASE LAWS 02.04.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Sec 70 Tuesonpower International v. UOI Summons Relief: For a petitioner with cancer, the court allowed video recording of statements and an advocate’s presence at a “visible but not audible” distance. Click Here CGST Act, 2017… Read More »
Serving notices to an old address despite updated GST registration records violates natural justice. The Dispute: System Records vs. Physical Service The Conflict: The Petitioner updated their business address in 2017, and the change was officially reflected in their GST Registration Certificate (Form GST REG-06). However, the Department issued the Show-Cause Notice (SCN), the assessment… Read More »
Section 142 mandates cash refund of pre-deposits once old-regime tax demands are dropped. The Dispute: ITC De-block vs. Cash Refund The Conflict: The Petitioner, a Ready-Mix Concrete (RMC) manufacturer, was caught in a dispute over whether “freight and pumping charges” should be taxed. To fight the case in 2015, the Petitioner made a pre-deposit by… Read More »
Taxpayers summoned under GST can have an advocate present and videograph proceedings on humanitarian grounds. The Dispute: Rights During GST Interrogation The Conflict: Petitioner 2, an officer of a company under investigation for alleged “bogus” Input Tax Credit (ITC), was summoned under Section 70. The Petitioner requested two specific safeguards: Legal Presence: To be accompanied… Read More »
Real estate anti-profiteering proceedings dropped after developer proved full ITC benefit pass-through. The Dispute: Alleged Retention of ITC Benefits The Complaint: A home-buyer in the project ‘Rustomjee Crown Phase-I’ alleged that the developer (Respondent) failed to pass on the benefit of Additional Input Tax Credit (ITC) that became available after the implementation of GST. The… Read More »
IMPORTANT GST CASE LAWS 01.04.2026 Relevant Act Section / Topic Case Law Title / Authority Brief Summary Citation Statutory Rules IGST Settlement GST Settlement Rules, 2025 Notified w.e.f. 01-04-2026. Establishes the procedure for electronic transmission of settlement reports and fund transfers between Centre and States based on returns. [2026] 30-03-2026 CGST Act, 2017 Section 16… Read More »
Allahabad High Court: GST Appeal Limitation Runs from Date of DRC-07 Portal Upload, Not Physical Order Date. The Chronology of the Case The Interception: A consignment of networking machines was intercepted because Part-B of the e-way bill was not filled. The Penalty: A penalty order in Form GST MOV-09 was passed on 01.08.2022. The Delay:… Read More »