Important GST Case Laws 18.04.2026 Section Case Law Title Key Legal Verdict Citation Sec 16(4)/(5) Manjunatha Exports ITC Time Limit: The retrospective insertion of Sec 16(5) (Finance Act 2024) overrides the previous time-bar for FY 2018-19, reviving previously denied credits. Click Here Sec 29 (CGST) Jordan Enterprises Registration: Retrospective cancellation is illegal if the Show… Read More »
Important GST Case Laws 22.04.2026 Section Case Law Title / Authority Key Legal Verdict Citation Sec 11 (CGST) Narasus Saarathy Enterprises Brand Name Exemption: A farmer’s image on packaging is a “brand,” but exemption is allowed if the taxpayer files an affidavit specifically foregoing actionable rights to that brand. Click Here Sec 16(4) Om Sakthi… Read More »
A sale concluded via auction before July 1, 2017, remains taxable under the old regime (Sales Tax), even if payments continue post-GST. The Dispute: Old Tax vs. New GST The Conflict: The petitioner bought timber in e-auctions held in April and May 2017 (pre-GST). The contract allowed for staged payments extending past July 1, 2017… Read More »
Maintaining the same gross ticket price after a GST rate cut constitutes profiteering; base prices cannot be hiked to absorb the tax benefit. The Dispute: Static Prices vs. Commensurate Reduction The Conflict: Effective from January 1, 2019, the GST on cinema tickets was significantly reduced: Tickets > ₹100: Reduced from 28% to 18%. Tickets ≤… Read More »
The “Authorized Operations” requirement for SEZ refunds is not retrospective and applies only from October 1, 2023. The Dispute: Retrospective vs. Prospective Law The Conflict: The petitioner, a unit in a Special Economic Zone (SEZ), claimed a refund of GST paid on services received between March 2020 and June 2023. The Tax Department rejected/challenged the… Read More »
Section 16(5) Retrospectively Cures Belated ITC Claims for FY 2017-18 to 2020-21. The Dispute: The “Dead” Credit revived by Law The Conflict: For the period April 2018 to March 2019, the Petitioner had claimed ITC after the deadline prescribed under Section 16(4). The Department issued a Show-Cause Notice (SCN) and passed an order demanding the… Read More »
Statutory disclosures (FSSAI/Metrology) and disclaimed generic graphics do not constitute a “brand” for GST. I. The “Branding” Dispute: Identity vs. Compliance The Conflict: The petitioner sold unbranded maida and sooji. The bags displayed a generic picture of farmers and the company’s full corporate name. The Department alleged this was “branded” because it looked like the… Read More »
How to Download and use IMS Offline Tool on GST portal How to Download and use IMS Offline Tool on GST portal Advisory for IMS Offline Tool on GST Portal The Invoice Management System (IMS) was introduced on the GST portal effective from the October 2024 tax period. The system enables recipient taxpayers to take… Read More »
Important GST Case Laws 21.04.2026 Section Case Law Title / Authority Key Legal Verdict Citation Sec 7 (CGST) Neha Piyush Shah v. UoI Voucher Taxation: Tax is only applicable on the commission or fee earned; the entire face value of the voucher sale-purchase turnover is not taxable. Click Here Sec 11 (CGST) Gorantla Geosynthetics (AAR)… Read More »
AAR Rules: Bio-mining Services to Governmental Authorities are Exempt Under Sl. No. 3, Notification 12/2017. The Dispute: Classification vs. Exemption The applicant was contracted by the Goa Waste Management Corporation (GWMC) to handle the remediation of legacy waste (old, accumulated garbage) at specific sites in Goa. This process, known as Bio-mining, involves excavation, screening using… Read More »