Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »
Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism Issue Whether road restoration charges paid by a gas distribution company to the Public Works Department (PWD) for obtaining road-cutting permission to lay pipelines constitute a taxable supply of service under reverse charge, and whether such payments are… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »
GST CASE LAWS 14.10.2026 Here is the structured summary of the GST case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Vedant Construction, In re Click here Construction of MHADA flats involving non-monetary consideration (additional FSI)… Read More »
Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid Issue Whether GST appeals filed under Section 107 alongside delay condonation applications can be rejected mechanically through automated Form GST APL-02 acknowledgments by system/office personnel without being placed before the quasi-judicial Appellate Authority for a reasoned, speaking order. Facts Filing… Read More »
Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy Issue Whether a writ petition under Article 226 of the Constitution can be entertained against GST adjudication orders involving evidentiary disputes (electronic data and handwritten notes) when an efficacious statutory appellate remedy under Section 107 is available. Whether a… Read More »
Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »
Interest Under Section 50 Accrues From Original Pre-GST Clearance Date for Price Escalations, But Penalty Is Inapplicable for Bona Fide Transitional Compliance Issue Whether Section 50 interest on differential GST arising from post-implementation price escalation debit notes accrues from the date of original pre-GST goods clearance or from the month of debit note issuance. Whether… Read More »
Interest Under Section 50 Is Mandatory on Delayed Tax and Must Account for Prior Interest Discharged Issue Whether interest under Section 50 applies to differential GST paid belatedly via Form DRC-03 due to a tax rate hike, even when delayed payment by the customer caused the tax deferral. Whether the Revenue must grant credit for… Read More »