GST CASE LAW DIGEST 10.6.2026

By | June 11, 2026

GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »

Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application

By | June 11, 2026

Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Issue Whether a recipient of services can validly maintain an application for an Advance Ruling under Sections 95 and 97 of… Read More »

Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute

By | June 11, 2026

Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »

Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards

By | June 11, 2026

Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards Issue Whether the arrest and subsequent detention of an individual under Section 69 of the GST Act are legally valid if they are arrested in one state (Uttarakhand) and produced before a Magistrate in another state (Uttar… Read More »