GST CASE LAWS 07.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Sutlej Textiles and Industries Ltd. v. Union of India Where exporters challenged retrospective denial of IGST refund under Rule 96(10) as amended, and Rule 96(10) was subsequently omitted without a saving clause, pending refund applications must be considered afresh,… Read More »
GST CASE LAWS 06.11.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 13 Expedia Online Travel Services India (P.) Ltd. v. Commissioner of Central Goods and Services Tax, Haryana Click Here Business support and software development services rendered on a cost-plus basis to overseas affiliates… Read More »
GST CASE LAWS 04.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Heading 3920 / Schedule II SANGHVI PRODUCTS, In re Manufacturing PTFE braided gland packing by braiding PTFE fibre yarn into cords is excluded from textile chapters by Note 1(g) of Section XI and is classifiable under subheading 3920 99 49, attracting… Read More »
GST CASE LAWS 03.11.2026 Here is the structured analysis of the provided case laws and GSTN advisories, presented in tabular format: Section Case Law Title / Advisory Title Brief Summary Citation Relevant Act / Context Section 7 Satyendra Kumar Singh v. Peoples Honda Fresh issues/grounds (such as classifying dealer incentives as marketing service consideration)… Read More »
GST CASE LAWS 02.11.2026 Case Law Summary SECTION CASE LAW TITLE BRIEF SUMMARY CITATION RELEVANT ACT Section 9 Ajit Kumar Minz v. Natasha Automobiles (P.) Ltd. Hyundai SUV models (Creta 1.6, Alcazar 2.0, Tucson 2.0) meeting engine, length, and ground clearance criteria were correctly subject to 22% Compensation Cess under Entry 52B. Click Here… Read More »
GST CASE LAWS 30.10.2026 Here is the requested information formatted into a table for easy reference: Section / Reference Case Law / Notification Title Brief Summary Citation / Notification No. Relevant Act / Context Notifications & Rules Notification Government extends e-invoicing requirements to recipient-generated self-invoices under RCM and import of services for eligible registered… Read More »
GST CASE LAWS 28.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 5 MGM Oil Mills (P.) Ltd. v. Union of India Quashed IGST demands on ocean freight following the Supreme Court ruling in Mohit Minerals, as no legal basis remained for such a levy. Click here IGST Act, 2017 Section 9… Read More »
GST CASE LAWS 27.10.2026 Here is the summary and analysis of the case laws and statutory notifications provided, presented in a structured table. Case Law & Statutory Notifications Summary Relevant Act Section Case Law Title / Circular Citation Brief Summary Uttar Pradesh Goods and Services Tax Act, 2017 Tariff / Classification Roongta Ispat Udyog… Read More »
GST CASE LAWS 26.10.2026 Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text: Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 2 Navitas Eduservices (P.) Ltd. v. Commissioner of CGST, South Delhi Click… Read More »
GST CASE LAWS 24.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sunny v. Shrawan Kumar Mishra, Assistant Commissioner Alleged diversion of goods based solely on driver statements and minor route deviations—where invoice and e-way bill specify the correct destination state—does not constitute a statutory breach, making detention and penalties legally… Read More »