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 »
GST CASE LAW 09.7.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Sanctum Trading Corporation (P.) Ltd., In re Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of… Read More »
GST Case Law 07.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Maharashtra Goods and Services Tax Act, 2017 N/A (Classification / Notification No. 9/2025) Sapna Hitech (P.) Ltd., In re Click Here ‘Pooja oil’ (inedible mixture of 99% palm/rice bran/soya oil and 1% sesame oil) marketed as ‘not for human consumption’ is classifiable… Read More »
GST CASE LAW 06.07.2026 Relevant Act Section Case Law Title / Issuing Authority Citation Brief Summary Central GST Act, 2017 E-Way Bill Compliance Goods and Services Tax Network (GSTN) Click Here GSTN Advisory/FAQs: Clarifies the mandatory capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions and voluntary closure of e-Way Bills. Explains API changes, system validations, and… Read More »
GST CASE LAW 04.07.2026 Relevant Act Section Case Law Title Citation Brief Summary West Bengal GST Act, 2017 Classification / Rate Notification Sage Organics (P.) Ltd., In re Click Here 1. Non-alcoholic beverage preps without fruit pulp/juice used as bases for dilution fall under HSN 2202 99 90 (Taxable @ 20% CGST + 20% SGST).… Read More »
GST CASE LAW 03.07.2026 Relevant Act Section Case Law Title / Update Source Brief Summary Citation CGST Act, 2017 N/A (Advisory) GSTN Advisory on AATO Timeline Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from… Read More »
GST CASE LAW 22.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 7 Rangaraj (Chelliah Rangaraj), In re Granting a license by a temple to collect tonsured human hair against auction consideration is a “supply of service”. Licensing acts as a distinct commercial activity after the… Read More »
GST CASE LAW 18.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 9 Evolve Green Power (P.) Ltd., In re Click Here Where a captive roof-top solar plant is operated by the applicant at an end-consumer’s premises under a PPA (with risks borne by the applicant… Read More »
GST CASE LAW 01.06.2026 GST CASE LAW 01.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 DGGI (HQS) v. Gameskraft Technologies (P.) Ltd. The Supreme Court held that the High Court’s determination that an online fantasy sports platform’s contests were skill-based actionable claims (and thus entirely outside the scope of betting/gambling and… Read More »