GST CASE LAW 31.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Tariff Heading 9018 / Entry No. 483, Schedule I Lab Medica Systems (P.) Ltd., In re Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of… Read More »
Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Pre-Deposit Relatable to Dropped Tax Demand Must Be Refunded Proportionately After First Appeal Success Issue Whether an assessee is entitled to a proportionate refund of the mandatory pre-deposit made under Section 107 of the CGST/MGST Act, 2017 to the extent a… Read More »
Increasing Movie Ticket Base Prices to Retain Post-Tax Reduction Rates Constitutes Illegal Anti-Profiteering Issue Whether a supplier of admission to movie exhibitions violates Section 171 of the CGST/TGST Act, 2017 by increasing the base price of tickets to maintain identical post-tax (cum-tax) sale prices following a reduction in GST rate, thereby failing to pass on… Read More »
Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »
Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice Issue Whether a writ petition challenging Notification No. 9/2023-CT issued under Section 168A (extending the limitation period) and a consequential Show Cause Notice (SCN) in Form GST DRC-01 survives for adjudication when a subsequent report by the jurisdictional tax officer… Read More »
Directors Relegated to Section 107 Statutory Appeal as Penalty Issue Under Section 122(1) Is Sub-Judice Before Supreme Court Issue Whether company directors challenging the levy of penalty under Section 122(1) on the ground that they are not “taxable persons” can maintain a writ petition when an alternate statutory appellate remedy under Section 107 exists and… Read More »
Early Hearing Granted by GSTAT for Refund Appeals Citing Severe Financial Hardship and Pendency Issue Whether interlocutory applications seeking early hearing of multiple pending refund appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) are maintainable and fit to be allowed when denial of refunds causes severe financial prejudice and impacts business cash flows.… Read More »
Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Issue Whether the High Court under Article 226 of the Constitution of India can condone a delay beyond the statutory period under Section 107 of… Read More »
Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »
Sealing premises post-completion of search and seizure is illegal under Section 67(4) of GST Act Issue Whether the tax authorities possess statutory power under Section 67(4) of the Central/Assam Goods and Services Tax Act, 2017 to seal business premises and keep them under seal after search proceedings have culminated in the seizure of documents and… Read More »