GST CASE LAW DIGST 09.6.2026 GST CASE LAW DIGST Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Rule 86A, Rule 86A(3) Elitecon International Ltd. vs. Union of India Click Here The High Court held that continuing to block Input Tax Credit (ITC) in the electronic… Read More »
Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »
Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained Issue Automatic Unblocking of ITC: Whether the restriction/blocking of an Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can legally continue beyond the statutory period of one year from the date of imposition. Validity… Read More »
GST CASE LAWS DIGEST 08.06.2026 Relevant Act Section / Provision Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Input Tax Credit (GSTR-3B vs 2A) Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise Click Here The High Court set aside an ex parte assessment order passed due to an… Read More »
Composite Show Cause Notice Spanning Multiple Financial Years Declared Legally Unsustainable Issue Whether the GST authorities can legally issue a single composite Show Cause Notice (SCN) and a consequential composite Order-in-Original (OIO) covering multiple distinct assessment periods (FY 2019-20 and FY 2020-21) under section 73 of the CGST/SGST Act. Facts Point Wise Disputed Period: The… Read More »
Writ Jurisdiction Cannot Be Invoked to Bypass Mandatory Statutory Appellate Timelines Under GST Laws Issue Whether a taxpayer can invoke the extraordinary writ jurisdiction of the High Court under Article 226 of the Constitution of India to challenge a Show Cause Notice (SCN) and subsequent assessment order on its merits, after failing to file a… Read More »
Anticipatory Bail Application for GST Offenses Under Five Crore Threshold Rejected as Offenses Are Statutory Bailable Issue Whether an application for anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) can be entertained when the alleged GST evasion/Input Tax Credit (ITC) fraud falls below the Rs. 5 crore threshold, rendering the… Read More »
Transit State Authorities Cannot Levy Penalties or Detain Inter-State Consignments Absent Domestic Tax Incidence Issue Whether GST authorities of a transit State (Uttar Pradesh) have the legal jurisdiction to detain goods and impose penalties under section 129 of the CGST/SGST Act for procedural lapses (such as the absence of an e-Tax Invoice), when the inter-State… Read More »
Pre-Adjudication Garnishee Letters Issued to Customers Prior to Assessment Order Declared Legally Invalid Issue Whether the GST authorities can legally issue garnishee notices or recovery letters under sections 79 or 83 of the CGST Act to a taxpayer’s customers, demanding third-party remittances prior to the formal issuance of an Order-in-Original (OIO) that finalizes the tax… Read More »
Seven Days Pre-Arrest Notice Directed by Trial Court Upheld as Valid Measure of Natural Justice Issue Whether a judicial direction requiring the GST Department to give seven days’ prior notice to respondents before taking any coercive action (such as arrest) constitutes an impermissible “blanket restraint” on statutory investigation powers under the CGST Act, when the… Read More »