GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates Issue Whether GST assessment proceedings can be initiated and tax liability, interest, or penalties determined against a legal heir after the death of the proprietor and subsequent closure of the business for past tax periods (FY 2018-19). Facts The petitioner is the… Read More »
Writ Court Refuses to Interfere at Show Cause Stage Regarding Fake Invoice ITC Fraud Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash a Show Cause Notice issued under the CGST Act on the grounds of lack of jurisdiction and abuse of process, when the statutory adjudication… Read More »
Registration in Rajasthan is Not Required for an Inter-State Turnkey Project Controlled From Uttar Pradesh Issue Whether a works contractor registered in Uttar Pradesh is legally required to obtain a separate GST registration in Rajasthan for executing a turnkey substation project at a site in Rajasthan, where they have no office or fixed establishment and… Read More »
Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Denial of ITC Solely for Want of Transport Documents Without Testing Genuineness of Supply is Unsustainable Issue Whether the Department is justified in denying Input Tax Credit (ITC) to the petitioner solely due to the absence of lorry receipts… Read More »
Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Supreme Court’s COVID-19 Limitation Extensions Validated Lower Court ITC Denial Proceedings Beyond Normal Deadlines Issue Whether the Department’s show cause notice and subsequent demand order for Input Tax Credit (ITC) mismatches during the fiscal year 2017-18 were barred by limitation under… Read More »
Subsidized Canteen and Transportation Services Provided to Employees are Taxable Supplies Under GST Issue Whether subsidized transport and canteen facilities provided by an employer to its employees constitute a taxable supply under Section 7 of the CGST Act, 2017. Whether the employer can claim a tax exemption for employee transportation services under Serial No. 15(b)… Read More »
Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »
GST CASE LAWS 23.06.2026 Here is the structured summary of the GST case laws organized into a scannable table format, categorised by their respective section, case title, brief summary, citation, and the relevant act. Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 30 Anand Reddy Jejah v. Joint Commissioner (State… Read More »
Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Issue Whether the High Court should continue to entertain a writ petition on merits or relegate the petitioner to the statutory remedy of filing an… Read More »
Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists. Issue Whether a Special Economic Zone (SEZ) unit can bypass the alternative, efficacious statutory appeal remedy under Section 107 of the CGST Act and directly invoke writ jurisdiction to challenge an IGST refund rejection order. Facts The petitioner… Read More »