GST CASE LAW DIGST 09.6.2026

By | June 10, 2026

GST CASE LAW DIGST 09.6.2026 GST CASE LAW DIGST Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Rule 86A, Rule 86A(3) Elitecon International Ltd. vs. Union of India Click Here The High Court held that continuing to block Input Tax Credit (ITC) in the electronic… Read More »

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST

By | June 10, 2026

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »

Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained

By | June 10, 2026

Input Tax Credit Blocked Beyond One Year Under Rule 86A Automatically Unblocks and Cannot Be Sustained Issue Automatic Unblocking of ITC: Whether the restriction/blocking of an Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A can legally continue beyond the statutory period of one year from the date of imposition. Validity… Read More »