GST CASE LAW DIGEST 16.06.2026 GST CASE LAW DIGEST16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 Cremeux Bakeries (P.) Ltd., In re Factory-made bakery items sold at outlets without further cooking/preparation, using a single price list and no service component, are classified as a “supply of goods” under… Read More »
GST CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) / Rules Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 2(45) vs. GTA A.V. Cargo Migrators LLP, In re Click Here An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not… Read More »
GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »
GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »
GST CASE LAW DIGEST 06.06.2026 GST CASE LAW DIGEST 06.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 69 / Section 132 Directorate General of GST Intelligence vs. Girish Sachdeva Click Here The High Court upheld that requiring a 7-day prior notice before making… Read More »
GST CASE LAW DIGEST 05.06.2026 GST Case Law Analysis Summary Relevant Act Section / Rule / Subject Case Law Title Citation Brief Summary CGST / SGST Act Sec. 98 (Advance Ruling Withdrawal) International Homoeo Research Pvt. Ltd., In re Click Here The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification… Read More »
GST CASE LAW DIGEST 04.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 107 Prime Metals vs. Central Board of Indirect Taxes and Customs A writ petition challenging an adjudication order and SCN regarding ITC disputes and cross-examination denial is not maintainable if an alternative statutory appeal route is fully available. Click Here… Read More »