GST CASE LAW 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Anil Annasaheb Patil v. Executive Engineer Pwd Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification. Click Here Central Goods… Read More »
GST CASE LAW 15.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India Corporate guarantees executed for group entities without consideration by an infrastructure company not in the guarantee business do not constitute a supply. Click Here Central Goods and Services… Read More »
GST CASE LAW 26.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself;… Read More »
GST CASE LAW 25.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sri Parameshwara Bricks v. State Tax Officer When a brick manufacturer’s aggregate turnover exceeded the composition threshold (after correcting typographical errors), the composition option ceased from that exact date. Regular tax liability applied only to subsequent supplies, with credit allowed… Read More »
GST CASE LAW 21.08.2026 GST CASE LAW 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Tariff Heading 34011 Chehar Industry (P.) Ltd., In re Bar/cake laundry soaps meant for cleaning fabrics are classifiable under sub-heading 34011 (not toilet soaps) and attract 18% GST under Entry No. 66 of Schedule-II (Notification No. 09/2025-CT(R)). Click… Read More »
GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »
GST CASE LAWS 12.08.2026 GST CASE LAWS 12.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 6 Saraswati Spinning and Weaving Mills v. State of HP Click Here Where CGST authority initiated adjudicatory proceedings first, State GST authority cannot pursue parallel adjudication on the same subject matter and period; authorities… Read More »
GST CASE LAW 11.08.2026 Relevant Act Section Case Law Title / Matter Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 5 Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise Click Here Interim stay of assessment and penalty orders was granted due to a prima facie lack of jurisdiction, as… Read More »
GST CASE LAWS 10.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala Where multiple authorities initiate proceedings on alleged fake ITC for the same subject matter, the authority issuing the initial show cause notice takes precedence to ensure single-stream adjudication… Read More »
Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »