GST DAILY CASE LAWS 18.05.2026 Here is the case law analysis table mapping out the Goods & Services Tax (GST) judgments with their specific statutory provisions, judicial titles, summaries, and citations. Section Case Law Title Brief Summary Citation Relevant Act Section 76 Gail (India) Ltd. vs. Additional Commissioner Where an assessee maintains two separate GST… Read More »
Statutory expression “whichever is higher” mandates a 100% penalty equivalent to the fraudulent credit availed. Issue Whether the tax authorities have the legal discretion to cap the penalty at ₹10,000 under Section 122 of the GST Act based on the principle of proportionality, or if the statutory mandate of “whichever is higher” forces the levy… Read More »
Goods and conveyances must be released if the modified 200% penalty is fully paid. Issue Whether the revenue authorities can indefinitely detain goods and a conveyance during the pendency of a departmental revision, even after the taxpayer has fully discharged the 200% penalty liability sustained by the first appellate authority. Facts The Original Order: An… Read More »
Detention of transit goods is valid when a vehicle travels opposite its declared destination to a shell company. Issue Whether the revenue authorities are legally justified in detaining a vehicle and its cargo under Section 129 when the conveyance is intercepted moving in the exact opposite direction of its declared destination to a recipient whose… Read More »
Processing limestone through crushing, sizing, and screening does not alter its identity and isn’t manufacture. Issue Whether the mechanical processing of raw limestone and dolomite—specifically through crushing, sizing, screening, and grading—amounts to a “manufacture” under Section 2(72) of the CGST/OGST Act when the underlying chemical composition remains unchanged. Facts The Parties: The applicant is a… Read More »
Tirumala Tirupati Devasthanams qualifies as a Governmental Authority entitled to concessional works contract GST rates. Issue Whether the Tirumala Tirupati Devasthanams (TTD) qualifies as a “Governmental Authority” or “Governmental Entity” under the GST notifications, thereby making works contract services executed for it eligible for a concessional GST rate. Facts The Business: The petitioners executed various… Read More »
Retrospective GST registration cancellation without prior notice or disclosed material is legally unsustainable. Issue Whether the revenue authorities can legally cancel a taxpayer’s GST registration retrospectively without issuing a Show Cause Notice (SCN) that explicitly proposes retrospective effect, discloses the underlying material, and provides objective reasons for such action. Facts The Assessee: The petitioner was… Read More »
GST Cannot Be Levied on Ocean Freight in CIF Contracts as It Forms Part of a Composite Supply Issue Whether the revenue authorities were justified in levying forward charge GST and disallowing refunds on ocean freight for imports made under Cost, Insurance, and Freight (CIF) contracts, by relying on place-of-supply rules for transportation services. Facts… Read More »
Arrest is valid if supplied grounds match the substance of recorded reasons to believe Issue Whether an arrest executed under Section 69(1) of the CGST Act for alleged Input Tax Credit (ITC) fraud is legally flawed if the arrestee is not served with a signed, verbatim copy of the internal file notings containing the “reasons… Read More »
Plastic and paper carrying bags are classified by material under Chapters 39 and 48, with a conditional 5% rate for biodegradable variants. Issue Whether carrying bags, including compostable or biodegradable variants, are classifiable under Heading 3923 or Chapter 48 based on their constituent material under Notification No. 9/2025-Central Tax (Rate). Whether the Authority for Advance… Read More »