IMPORTANT GST CASE LAWS 14.10.2025 Goods and Services Tax (GST) Case Law Summary Section Case Law Title Brief Summary Citation Relevant Act 2(30) Stark Photo Book v. Assistant Commissioner (Intelligence) Printing photos using customer’s digital content with own paper and ink is a composite supply of printing service (SAC 998386) taxable at 18%, not… Read More »
HC Quashes Section 74 Demand as Fraud Was Not Proven, Transaction’s Genuineness Upheld. Issue Can tax authorities sustain a demand and deny Input Tax Credit (ITC) under Section 74 (which deals with fraud, wilful misstatement, or suppression of facts) against a taxpayer who has provided substantial evidence proving the genuineness of a transaction, especially when… Read More »
Demand Order Quashed as Hearing Not Granted After Registration Cancellation. Issue Is a demand order passed ex parte under Section 73 legally valid if the show-cause notice was uploaded to the GST portal after the taxpayer’s registration had already been cancelled, and no opportunity for a personal hearing was provided as mandated by Section 75(4)?… Read More »
HC Upholds Registration Cancellation for Non-Existent Premises, Directs Assessee to Statutory Appeal. Issue Can a High Court, in its writ jurisdiction, interfere with a GST registration cancellation order when the taxpayer was found to be operating from non-existent/non-functional premises for bill trading, especially when the proper procedure of issuing a show-cause notice and providing a… Read More »
Registration Cancellation Invalidated as Show-Cause Notice Was Not Properly Served Beforehand. Issue Is a GST registration cancellation order legally valid if the show-cause notice (SCN) was allegedly issued only electronically after the registration had already been cancelled, and no physical notice was served, thereby denying the taxpayer an opportunity to be heard? Facts The assessee’s… Read More »
State GST Must Halt Parallel Probe if Central GST Has Already Acted on Same Issue. Issue Can a State GST authority initiate and continue proceedings against a taxpayer on a subject matter that is already the subject of an ongoing investigation or a show-cause notice issued by a Central GST authority, in light of the… Read More »
Printing with customer-provided content is a service taxable at 18%, not a sale of goods. Issue Whether the printing of materials like photo books, where the customer provides the digital content and the printer supplies the physical materials (paper, ink), constitutes a “supply of goods” taxable at 12% (HSN 4911) or a “supply of services”… Read More »
NEW INCOME TAX ACT 2025 sets New Time Limit for TDS AND TCS RETURN
HC Refuses to Mandate GST Council on Petroleum Inclusion, Citing Policy Domain. Issue Can a High Court issue a writ of mandamus to compel the GST Council to determine a specific date for the inclusion of petroleum products (petrol and diesel) within the Goods and Services Tax (GST) regime? Facts A series of writ petitions… Read More »
SC Upholds Selection Committee’s Authority to Re-interview GSTAT Candidates, Dismissing Challenge. Issue Does a Search-cum-Selection Committee (SCSC) for appointments to the GST Appellate Tribunal (GSTAT) have the legal authority to reconstitute itself and restart the interview process de novo (from the beginning) after it has already shortlisted candidates? Facts A candidate, Pranaya Kishore Harichandan, was… Read More »