Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit Issue Whether pure labour services provided by a sub-contractor to a State Government Company (PSU)—which in turn holds the main contract from a Government Department for executing a public project—qualify for GST exemption under Sl. No. 3 of Notification No.… Read More »
GST CASE LAWS 14.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 9 Naganath Constructions Engineers and Contractors v. Government of Karnataka Civil contractor executing works under a State contract is entitled to reimbursement of differential GST arising from the transition from VAT to the GST regime, as the tax burden… Read More »
No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »
Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations Issue Whether a Proper Officer who issued a combined assessment order under Section 73 covering multiple state GST registrations has the statutory competence to adjudicate a Section 128A waiver application (Form GST SPL-02) for all registrations included in that order. Facts… Read More »
Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89 Issue Whether a taxpayer claiming statutory interest under Section 56 on an already sanctioned GST refund is required to submit CA/CMA certification and fulfill conditions under Rule 89(2)(m). Facts Petitioner Status: The petitioner is a registered company seeking statutory interest on… Read More »
Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »
Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »
Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Issue Whether a government civil contractor who paid additional differential GST arising from the transition from VAT to GST on an ongoing works contract is… Read More »
GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »
No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the real estate developer engaged in anti-profiteering under Section 171 of the CGST/DGST Act, 2017, by failing to pass on benefits of additional Input Tax Credit (ITC) to homebuyers upon the transition to the GST regime. Facts The… Read More »