Important GST Case Laws 23.04.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary CGST Act, 2017 Sec 11 Annonymous Indian Charitable Trust, In re Click Here Solid waste management services (pure services) provided to a Gram Panchayat are exempt under Entry 3 of Notification No. 12/2017. CGST Act, 2017 Sec 11 N… Read More »
Recovery is Stayed if Taxpayer Pays 20% Pre-deposit and Files Undertaking to Appeal at GSTAT. The Dispute: The Appellate Vacuum The Conflict: The petitioner had lost their first appeal under Section 107. Under normal circumstances, the next step is an appeal to the GSTAT under Section 112. The Problem: Although the GSTAT has been officially… Read More »
Ex-Parte GST Orders Passed Without Personal Hearing Violate Natural Justice and Must Be Quashed. The Dispute: The Silence of the Ex-Parte Order The Conflict: For the fiscal year 2018-19, the tax authorities in the Katihar Circle (Bihar) issued an SCN. When the petitioner failed to respond or appear within the stipulated time, the Deputy Commissioner… Read More »
Tax Orders Must Address Specific Replies and Binding Circulars; Vague “Sub-Judice” Claims Are Illegal. The Dispute: The “Sub-Judice” Shield The Conflict: The petitioner was accused of failing to reverse Input Tax Credit (ITC) related to exempt supplies for the years 2020-21 and 2021-22. The 2020-21 Context: For the previous year, the department had accepted the… Read More »
High Court Remands Time-Barred GST Appeal for Merit-Based Review Upon 15% Tax Deposit. The Dispute: Mismatch, Negligence, and the Limitation Barrier The Conflict: The petitioner had a mismatch between their outward supplies (GSTR-1) and the tax actually paid (GSTR-3B). The Revenue’s Action: An SCN was issued, but because the petitioner’s part-time accountant failed to report… Read More »
Supreme Court Quashes Bank Guarantee Requirement for Bail as Onerous and Legally Unsustainable. The Dispute: “Reasonable Bail” vs. Financial Hardship The Conflict: The appellant was arrested under Section 69 for allegedly claiming a wrongful Input Tax Credit (ITC) of ₹17.64 crores. The Trial Court’s Conditions: To get out on bail, the appellant was ordered to… Read More »
ITC is Available for RCC Foundations and Steel Supports Used to Install Factory Machinery. The Dispute: Civil Structure vs. Plant & Machinery The Conflict: The applicant, a manufacturer of Active Pharmaceutical Ingredients (APIs), installed a Solvent Recovery Plant and an Effluent Treatment Plant (ETP). To support the massive reactors, distillation columns, and tanks, they had… Read More »
Wrong ITC Availment Requires ITC Reversal, Not Re-classification to a Higher GST Rate. The Dispute: The 5% vs. 18% Rate Trap The Conflict: The petitioner provides vessel chartering services. Under Notification No. 11/2017-CT (Rate), they had two options for “Time Charter”: 5% GST: A concessional rate, provided no ITC is availed on goods/services used in… Read More »
Margin Scheme Dealers Can Claim ITC on Refurbishment, Overheads, and Capital Goods. The Dispute: Margin Scheme vs. General ITC The Conflict: The applicant is a dealer in used motor vehicles. They use the Margin Scheme under Notification No. 08/2018-CT (Rate), which allows them to pay GST only on the difference between the sale price and… Read More »
Re-import of LUT Exports is IGST-Free if No ITC Benefit Was Claimed. The Dispute: Re-import vs. Fresh Import The Conflict: The petitioner exported curcumin to the US under an LUT (Zero-rated supply). Due to a tariff hike, the US buyer refused the shipment, and the goods were brought back to India. The Revenue’s Stance: The… Read More »