GST CASE LAWS 03.10.2026 Relevant Act Section Case Law Title / Notification Citation Brief Summary Central Excise N/A Notification No. 52/2026-Central Excise Click Here Special Additional Excise Duty (SAED) on export of high-speed diesel oil is reduced from ₹20 to ₹16 per litre with effect from 01-10-2026 (excluding exports by PSUs to specified countries).… Read More »
GST CASE LAW 23.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise Consolidated demand covering years already under State GST proceedings violates Section 6 statutory bar on parallel proceedings; overlapping years must be excluded. Click Here Central Goods and Services… Read More »
GST CASE LAW 22.09.2026 Here is the summary of the recent Goods and Services Tax (GST) case laws organized in a table format: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Katyani Exports v. Union of India Notification No. 2/2017 (as amended by Notification No. 2/2022) validly confers pan-India jurisdiction on officers… Read More »
GST CASE LAW 21.09.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 6 Krishna Industries v. Commissioner of Central Goods and Services Tax Action by Central authorities based on distinct intelligence of bogus transactions is not barred under Section 6(2)(b) merely because State authorities invoked Section 73, as two… Read More »
GST CASE LAW 19.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 26 Sanchit Seth v. Commissioner of CGST and Central Excise Arrest for alleged clandestine manufacture and cess evasion is unlawful when mandatory procedural safeguards under the Bharatiya Nagarik Suraksha Sanhita (BNSS)—such as proper arrest memo, timing consistency, family intimation, right to… Read More »
GST CASE LAW 18.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 4 Jai Ganesh Enterprise v. Union of India Click Here State GST officers designated under State GST law are competent to act as proper officers under the IGST Act without needing a separate… Read More »
GST CASE LAW 15.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Indian Wire Products Company, In re Hookah supply (tobacco/herbal) in restaurants is not “restaurant service” under Notif. 11/2017; treated as supply of goods. Click Here CGST Act, 2017 Section 16 Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax… Read More »
GST CASE LAW 14.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 A.R. Thaha Muhammed v. Assistant State Tax Officer Click Here Where GST returns for April 2019 to March 2020 were filed prior to the 30.11.2021 cut-off under Section 16(5), denial of ITC solely… Read More »
GST CASE LAW 05.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Premier M Plex v. Assistant Commissioner Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. Click Here… Read More »
GST CASE LAW 03.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Notification No. 47/2026-CE Government Notification (ATF SAED Reduction) Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF) reduced from ₹19.5/litre to ₹19/litre, effective 01-09-2026 via amendment to Notification No. 8/2026-CE. Click Here Central Excise Act, 1944 Notification No. 46/2026-CE Government Notification… Read More »