GST CASE LAWS 26.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 9 Central Goods and Services Tax Act, 2017 Dharma Productions (P.) Ltd. v. State of Maharashtra Licensing movie rights via encrypted disks/links constitutes temporary licensing of IPR (SAC 997332) taxable at 12%, not supply of IT software at 18%. Click… Read More »
GST CASE LAWS 25.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 9 Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd. Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing… Read More »
GST CASE LAWS 24.09.2026 GST Case Law Analysis & Rulings Section Case Law Title Brief Summary Citation Relevant Act Section 2 HP India Sales (P.) Ltd., In re Supply of ElectroInk along with consumables and operator parts for printing solutions constitutes a mixed supply under Section 2(74) and attracts the highest rate of tax applicable… 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 LAWS 17.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 10 Tvl. Sahayarani Medicals v. Assistant Commissioner (ST) Click Here Benefit of enhanced turnover threshold under the composition scheme cannot be granted retrospectively prior to 01.04.2019 (Notification 14/2019). Central Goods and Services Tax Act,… Read More »
GST CASE LAWS 16.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Maharashtra Goods and Services Tax Act, 2017 Classification / Tariff Heading 2106 9099 Sharad Sadashiv Patil, In re Masala Paan, being prepared from various ingredients and lacking specific classification under Chapter 21, falls under residual Tariff Heading 2106 9099 and attracts 18%… Read More »