GST CASE LAWS 21.07.2026

By | July 23, 2026

GST CASE LAWS 21.07.2026 GST CASE LAWS 21.07.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 9 Surendera Group of Institutions v. Union of India Click Here University affiliation is a statutory/regulatory function, not a supply. Affiliation fees are exempt from GST under Entry 66 of Notification 12/2017-CT (Rate), making… Read More »

Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee

By | July 23, 2026

Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee Issue Whether the delay in filing a statutory GST appeal beyond the condonable period under Section 107 can be condoned when the order-in-original was uploaded under the incorrect portal tab (“Additional Notices and Orders” instead of “Notices and Orders”), preventing… Read More »

Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists

By | July 23, 2026

Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists Issue Whether a writ petition under Article 226 challenging an appellate order is maintainable on grounds of natural justice violation when the appellate authority evaluated submitted documents but found them insufficient, and an efficacious statutory remedy before the Appellate Tribunal (GSTAT)… Read More »

Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy

By | July 23, 2026

Writ Against Section 74 SCN Is Unmaintainable as Non-Cooperation Justifies Adjudication Over Writ Remedy Issue Whether a writ petition challenging Show Cause Notices issued under Section 74 of the CGST/TNGST Act is maintainable on the ground that the demands should have been raised under Section 73, when the taxpayer failed to respond to pre-notice consultations… Read More »

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable

By | July 23, 2026

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »