Tax authorities face prima facie contempt for defying explicit court orders to disburse GST refunds. Issue Whether the tax department’s subsequent order rejecting a GST refund claim constitutes prima facie contempt of court when a specific judicial order had already directed the sanction and disbursal of that refund with interest, and multiple deadlines for compliance… Read More »
Section 16(5) non obstante clause overrides Section 16(4) timeline, rendering denial of Input Tax Credit unsustainable. Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) of the CGST/SGST Act is legally sustainable if the assessee filed the relevant returns within the cut-off period contemplated under the overriding non obstante provisions of Section… Read More »
Appellate order denying GST refund quashed and remanded due to lack of reasoned, speaking findings. Issue Whether a GST appellate order sustaining the rejection of a zero-rated service export refund claim of approximately ₹3.42 crores is legally sustainable if it merely reproduces agreement clauses without recording specific, reasoned, and speaking findings on the merits of… Read More »
GST CASE LAW 01.06.2026 GST CASE LAW 01.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 DGGI (HQS) v. Gameskraft Technologies (P.) Ltd. The Supreme Court held that the High Court’s determination that an online fantasy sports platform’s contests were skill-based actionable claims (and thus entirely outside the scope of betting/gambling and… Read More »
Proprietor Granted Regular Bail as GST Investigation Concluded and Custody Exceeded One Year Issue Whether the petitioner, a proprietor accused of orchestrating a bogus invoicing and fake Input Tax Credit (ITC) scam amounting to approximately Rs. 66.60 crore, is entitled to regular bail under Section 132 read with Section 69 of the CGST/SGST Act, given… Read More »
Petitioner relegated to statutory appeals despite alleged natural justice violation from non-supply of seized files. Issue Whether a taxpayer can bypass the statutory appellate remedy and file a writ petition against final assessment orders on the grounds of violation of natural justice due to the non-supply of seized files, when the department asserts those files… Read More »
Ex-parte GST assessment set aside and remanded to grant the assessee a final opportunity to file its reply. Issue Whether an ex-parte assessment order passed under section 73 can be set aside and remanded via a writ petition on the grounds of natural justice, despite the assessee failing to submit a reply after multiple opportunities… Read More »
Habeas corpus petition succeeds as arrest without mandatory DIN and specified location is declared illegal. Issue Whether the arrest and subsequent judicial remand of the petitioner by the DGGI can be declared a legal detention if the arrest memo omits the location of the arrest and the formal grounds of arrest fail to bear the… Read More »
Cash ledger deposit is not payment to government; interest applies until account is debited. Issue Whether depositing tax amounts into the electronic cash ledger within the due date constitutes a valid payment of GST to the government, or if interest is leviable under section 50 for the delay until the ledger is explicitly debited and… Read More »
Administrative payments to a sub-contractor for managing government health centers do not qualify for GST exemptions. Issue Whether the operational, managerial, and administrative services supplied by an LLP to a public sector undertaking (PSU) for running government health centers qualify as exempt healthcare services by a clinical establishment under Entry 74. Whether these services qualify… Read More »