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 LAW 18.08.2026 Relevant Act Section / Rule Case Law Title / Update Brief Summary Citation Central Excise Act, 1944 Notification No. 43/2026-Central Excise Govt. withdraws export Special Additional Excise Duty (SAED) on petrol Amends Notification No. 6/2026-Central Excise to reduce SAED on export of Motor Spirit (Petrol) from ₹3.5/litre to Nil (w.e.f. 15-08-2026),… Read More »
GST CASE LAW 16.07.2025 Section Case Law Title Brief Summary Citation Relevant Act Manpower Service / Exemption (Sl. No. 3, Notfn 12/2017) Webel Support Multipurpose Service Co Operative Society Ltd., In re Pure labour services provided as a sub-contractor to a State Government Company for a government project do not qualify for exemption under Sl.… 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 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 LAW 10.07.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 30 Sujoy Paul v. Union of India A cancellation or rejection of GST registration without providing specific particulars in the SCN or giving detailed reasons in the final order violates natural justice. The matter… Read More »