Amendment through the Jan Vishwas (Amendment of Provisions) Act, 2026 The Gazette of India CG-DL-E-12062026-273395 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2912] NEW DELHI, FRIDAY, JUNE 12, 2026/JYAISTHA 22 1948 MINISTRY OF LAW AND JUSTICE (Legislative Department) NOTIFICATION New Delhi, the 12th June, 2026 S.O. 3012(E).—In exercise of the powers conferred by… Read More »
GST TAX CASE LAW DIGEST 12.6.2026 GST Case Law Summary Table Relevant Act Section(s) / HSN Code Case Law Title Citation Brief Summary CGST / SGST Act, 2017 Section 16 Narayan Enterprise vs. Union of India Click Here Denial of Input Tax Credit (ITC) solely due to a supplier’s tax deposit default is unjustified if… Read More »
On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export Issue Whether sales, marketing consulting, and HR advisory services provided by an Indian proprietorship to a Malaysian entity for the latter’s project in India qualify as a zero-rated “export of services,”… Read More »
Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »
Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles Issue Whether brake hoses used in two-wheelers and four-wheelers, comprised predominantly of vulcanized rubber with minor steel reinforcement and end fittings, are classifiable as rubber products under HSN Heading 4009… Read More »
Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period Issue Whether the tax authorities are justified under Section 16 and Section 73 of the CGST/WBGST Act, 2017, in denying Input Tax Credit (ITC) and creating a tax demand against a registered purchaser… Read More »
A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »
A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »
Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »
Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Issue Whether the tax authorities… Read More »