GST CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Central Goods and Services Tax Act, 2017 State of Karnataka v. Sudhanva Engineers and Builders Click Here Directions for reimbursement of differential GST liability (18% vs 12%), interest, and penalty for pre-GST contracts are enforceable solely against the employer, not… Read More »
GST Case laws 02.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 11 Public Transport Department Government of Andhra Pradesh, In re Click Here License fees collected by a public sector body for letting contractors operate and maintain toilet blocks at bus stations are exempt under Entry 76 of Notification… Read More »
GST CASE LAW 01.08.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 54 Alstom Transport India Ltd. v. Union of India Omission of Rules 89(4B) and 96(10) without a saving clause rendered all pending SCNs and orders under those rules lapsed ab initio, warranting the quashing of the adjudication order… Read More »
GST CASE LAWS 31.07.2026 Relevant Act Section Case Law Title / Advisory Brief Summary Citation GST Advisory / Portal Update N/A (e-Way Bill Advisory) GSTN Advisory on e-Way Bill Enhancements Implementation of proposed e-Way Bill enhancements scheduled for 01-08-2026 was kept on hold. No changes are required in the production environment, and related advisories/FAQs on… Read More »
GST CASE LAWS 28.07.2026 Relevant Act Section Case Law Title / Item Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Departmental Appeals / GSTAT CBIC Circular on GSTAT Appeals in DGGI Cases Clarifies procedure, reviewing authority, communication mechanism, and bench jurisdiction for filing departmental appeals before GSTAT against CAA orders in DGGI… Read More »
GST CASE LAWS 27.07.2026 GST CASE LAWS 27.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 7 CG Tollway Ltd. v. Union of India Click Here Notice issued against the High Court order holding that VAT precedents dealing with works contracts are inapplicable under GST (a… Read More »
GST CASE LAWS 27.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 CG Tollway Ltd. v. Union of India Notice issued against High Court order holding that VAT precedents on works contracts do not apply to GST disputes under DBFOT concession agreements since GST is a destination-based supply levy. Click Here Central… Read More »
GST CASE LAWS 24.07.2026 GST CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act Section 7 Union of India v. Gujarat Chamber of Commerce and Industry SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits… Read More »
GST CASE LAWS 23.07.2026 GST CASE LAWS 23.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Advance Engineering Farms and Equipments v. State of Assam Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file… Read More »
GST CASE LAWS 22.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division Statutory amendment to Section 16(5) retrospectively extended time; returns filed for FY 2018-19 before November 30, 2021 were valid, and ITC cannot be denied on grounds of delayed… Read More »