Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months. Issue Whether an accused prosecuted for GST offenses involving the alleged wrongful availment and passing of fake Input Tax Credit (ITC) worth ₹88.28 crores is entitled to regular bail under Section 69, read with Section 132, after… Read More »
GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues. Issue Whether a taxpayer is entitled to the restoration of their cancelled GST registration under Section 30 and Rule 22(4) on the grounds of financial hardship, provided they demonstrate a readiness to pay all arrears of tax, interest, penalty,… Read More »
GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations. explanations. Issue Whether the tax authority is legally justified in rejecting an application for the revocation of a cancelled GST registration solely by issuing a non-speaking… Read More »
GST CASE LAW 22.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 7 Rangaraj (Chelliah Rangaraj), In re Granting a license by a temple to collect tonsured human hair against auction consideration is a “supply of service”. Licensing acts as a distinct commercial activity after the… Read More »
Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively. Issue What is the correct eight-digit HSN classification code for polypropylene (PP) packing boxes and polypropylene closures under Chapter 39 of the GST tariff? Facts The applicant is a registered manufacturer and supplier of plastic polypropylene (PP) packing boxes and closures… Read More »
Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction. Issue Whether the respondent failed to pass on the benefit of a GST rate reduction from 18% to 12% on cinema admission tickets by commensurately reducing ticket prices, and whether its unilateral increase in the base price of the tickets… Read More »
AAR cannot rule on taxability of inward services rendered by facilitators to applicant. Issue Whether an application for advance ruling is maintainable under Section 97(2) of the CGST Act when the question raised seeks to determine the GST liability on a transaction where the applicant is the recipient of services (inward supply) rather than the… Read More »
Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities. Issue Whether an employer can claim Input Tax Credit (ITC) on GST charged by Canteen Service Providers (CSPs) for running an in-house canteen when the facility is mandatorily required under Section 46 of the Factories Act, 1948 for regular… Read More »