GST CASE LAW 21.08.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-law-21-08-2026 Complete Guide for Income Tax and GST in India Sat, 22 Aug 2026 13:01:53 +0000 en-US hourly 1 https://wordpress.org/?v=7.1 GST CASE LAW 21.08.2026 https://www.taxheal.com/gst-case-law-21-08-2026.html Sat, 22 Aug 2026 13:01:04 +0000 https://www.taxheal.com/?p=139101 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 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 Here Gujarat Goods and Services Tax Act, 2017
Tariff Heading 6305 Kerala Cooperative Milk Marketing Federation Ltd., In re Intact, reusable jute gunny bags auctioned after procuring raw materials retain their essential character and classify under Heading 6305 (5% or 18% GST as per value), not as scrap. Click Here Kerala State Goods and Services Tax Act, 2017
Section 8 Laxmi Health Care Centre & ICCU, In re Bundled inpatient care (room, nursing, diagnostics, medicines, consumables) under a single bifurcated invoice constitutes a composite supply under Heading 9993, with healthcare as the principal supply. Click Here Central Goods and Services Tax Act, 2017
Section 9 Ms. SRIPSK Developers LLP, In re Construction of service apartments sanctioned on non-residential land is classified as construction of commercial buildings under Notification 11/2017-CT(Rate), regardless of residential RERA registration. Click Here Central Goods and Services Tax Act, 2017
Section 9 Bhartiya Caterers and Enterprises v. State Bank of India Rejection of meal supply tender bid amid GST ambiguity upheld; judicial review under Article 226 is limited to examining procedural fairness and process, not evaluating contractual merits. Click Here Central Goods and Services Tax Act, 2017
Section 11 Laxmi Health Care Centre & ICCU, In re Inpatient composite health care is exempt under Sl No. 74 of Notification 12/2017-CT(Rate), except for non-ICU room rent exceeding Rs. 5,000 per day which remains taxable. Click Here Central Goods and Services Tax Act, 2017
Section 42 Bhima Enterprises v. Deputy Commissioner-1 Rejection of return revision for omitted stock transfers solely due to lack of statutory audit is unsustainable when request was made prior to initiation of assessment or penalty proceedings. Click Here Kerala Value Added Tax Act, 2003
Section 73 Bhima Enterprises v. Deputy Commissioner-1 Consequential GST demand on inter-state stock transfers set aside following permission to revise underlying KVAT returns; proceedings to abide by the outcome of revised returns. Click Here Central Goods and Services Tax Act, 2017
Section 73 Bindu Recepies (P.) Ltd. v. Union of India Issuance of a single composite assessment order covering multiple tax periods (2019 to 2022) is impermissible under Section 73, rendering the order invalid and liable to be set aside. Click Here Central Goods and Services Tax Act, 2017
Section 75(7) Svas Lifesciences (P.) Ltd. v. State of U.P. Adjudication order imposing a penalty not proposed in the SCN and confirming tax demand exceeding the notice amount violates Section 75(7) and is without jurisdiction. Click Here Central Goods and Services Tax Act, 2017
Section 169 Absolute Electrovision (P.) Ltd. v. Additional Commissioner, CGST Delhi East Challenge against adjudication order on grounds of non-service of SCN under Section 169 remanded to be adjudicated based on established principles governing valid service and limitation. Click Here Central Goods and Services Tax Act, 2017
Section 171 DG Anti-Profiteering v. MM Construction Builder is statutorily obligated under Section 171 to pass on the benefit of additional input tax credit post-GST rollout to eligible homebuyers along with interest via commensurate price reduction. Click Here Central Goods and Services Tax Act, 2017
Section 171 DG Anti-Profiteering v. Laureate Buildwell (P.) Ltd. Respondent held in contravention of Section 171 for unpassed ITC benefit of Rs. 14,94,622; ordered to remit balance to 25 eligible buyers with interest and penalized for default. Click Here Central Goods and Services Tax Act, 2017
]]>