| Section 9 |
Central Goods and Services Tax Act, 2017 |
Dharma Productions (P.) Ltd. v. State of Maharashtra |
Licensing movie rights via encrypted disks/links constitutes temporary licensing of IPR (SAC 997332) taxable at 12%, not supply of IT software at 18%. |
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| Section 9 |
Central Goods and Services Tax Act, 2017 |
Dharma Productions (P.) Ltd. v. State of Maharashtra |
Beneficial CBIC rate clarifications apply uniformly across the entire licensing chain, including producer-distributor transactions. |
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| Section 9 |
Central Goods and Services Tax Act, 2017 |
Boilla Venkataramana Reddy v. Shivenari Canteen Services |
Food supplied to hospital in-patients by an outsourced caterer fails the composite healthcare supply test and is subject to GST. |
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| Section 15 |
Central Goods and Services Tax Act, 2017 |
Boilla Venkataramana Reddy v. Shivenari Canteen Services |
Where invoices omit separate GST details, invoice value must be treated as cum-tax under Rule 35 to recalculate actual tax liability. |
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| Section 50 |
Central Goods and Services Tax Act, 2017 |
Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax |
Depositing funds in the Cash Ledger does not stop interest accrual; tax payment is legally completed only upon debiting towards GSTR-3B liability. |
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| Section 54 |
Central Goods and Services Tax Act, 2017 |
Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd. |
Net ITC refunds under LUT exports must reflect current period credits; subsequent reversals of prior period credits cannot reduce current Net ITC. |
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| Section 73 |
Central Goods and Services Tax Act, 2017 |
Advanced Hair Restoration in India (P.) Ltd. v. Additional Director, Directorate General of Goods and Services Tax Intelligence |
Composite Show Cause Notices combining multiple assessment years lack legal sanction and are liable to be quashed. |
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| Section 74 |
Central Goods and Services Tax Act, 2017 |
Boilla Venkataramana Reddy v. Shivenari Canteen Services |
Non-payment based on bona fide misunderstanding of circulars lacks mala fide intent; Section 74 invocation is invalid and proceedings revert to Section 73. |
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| Section 74 |
Central Goods and Services Tax Act, 2017 |
Hukkeri Taluka Samagra Grameen Abhivraddi Sangh v. State of Karnataka |
Amounts paid via DRC-03 without a statutory demand or acknowledgment are not voluntary; rejection of refund claims for such deposits is erroneous. |
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| Section 75 |
Central Goods and Services Tax Act, 2017 |
Shivtara Developers v. State of Uttarakhand |
Personal hearing opportunity is mandatory before passing an adverse tax order, even if the taxpayer did not explicitly request one. |
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| Section 107 |
Central Goods and Services Tax Act, 2017 |
Timmasarti Venkateswara Rao v. Wildcurse Sourcing LLP |
First Appellate Authorities cannot condone appeal filing delays beyond statutory limits by relying on High Court constitutional powers. |
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| Section 107 |
Central Goods and Services Tax Act, 2017 |
Mandalaneni Srinivasarao v. Sri Sai Traders |
Condoning appeal delay beyond outer statutory limits in GST registration cancellation cases is ultra vires of the Appellate Authority’s jurisdiction. |
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| Section 112 |
Central Goods and Services Tax Act, 2017 |
Mandalaneni Srinivasarao v. Sri Sai Traders |
Departmental appeals challenging delay condonation become infructuous once GST registration is restored and returns are processed. |
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