GST CASE LAWS 09.10.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-laws-09-10-2026 Complete Guide for Income Tax and GST in India Mon, 12 Oct 2026 10:41:40 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 GST CASE LAWS 09.10.2026 https://www.taxheal.com/gst-case-laws-09-10-2026.html Mon, 12 Oct 2026 10:41:40 +0000 https://www.taxheal.com/?p=142374 GST CASE LAWS 09.10.2026   Here is the structured table containing the requested details extracted from the provided text: Section Case Law Title / Event Brief Summary Citation Relevant Act N/A (Press Release) Recommendations of the 57th Meeting of the GST Council Press release summarizing the recommendations of the 57th GST Council meeting, covering rationalisation… Read More »

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Here is the structured table containing the requested details extracted from the provided text:
Section Case Law Title / Event Brief Summary Citation Relevant Act
N/A (Press Release) Recommendations of the 57th Meeting of the GST Council Press release summarizing the recommendations of the 57th GST Council meeting, covering rationalisation of arrest/prosecution provisions, simplified registration for large businesses/ECOs, refund measures, and compliance easing. Click Here Central Goods and Services Tax Act, 2017
Section 9 Jaidka Power Systems (P.) Ltd., In re Electrically operated vehicles (e-rickshaws, e-carts, e-scooters) powered solely by electric motors qualify for a concessional GST rate of 5% (2.5% CGST + 2.5% SGST) regardless of whether batteries are fitted at the time of supply. Click Here Central Goods and Services Tax Act, 2017
Section 9 Manash Ghosh v. State of West Bengal Denial of GST reimbursement to a government contractor for works executed post-1 July 2017 based on a pre-GST contract clause was held unsustainable, requiring reconsideration under post-GST provisions. Click Here Central Goods and Services Tax Act, 2017
Section 16 Ramasamy Nagarajan v. Additional Commissioner of GST Appeals-II Rejection of ITC solely for belated filing of GSTR-3B was set aside as the return was filed within the extended statutory deadline under Section 16(5). Click Here Central Goods and Services Tax Act, 2017
Section 16 Rameshwar Gupta v. Commissioner SGST, GST Office, E Lucknow ITC denial based strictly on GSTR-3B vs. GSTR-2A/2B mismatch without verifying underlying invoices and transactional evidence was set aside for factual adjudication as per CBIC guidelines. Click Here Central Goods and Services Tax Act, 2017
Section 29 MRJ Trading v. Commissioner, CGST, Delhi West Commissionerate Retrospective cancellation of GST registration without indicating such intent in the show cause notice was held unsustainable and set aside, though prospective cancellation remained valid. Click Here Central Goods and Services Tax Act, 2017
Section 50 Shyam Ispat India (P.) Ltd. v. Commissioner, Commissioner, State GST The proviso to Rule 88B(1) excluding ECL balance from interest calculation applies prospectively from 10-07-2024 and cannot be applied retrospectively to earlier tax periods. Click Here Central Goods and Services Tax Act, 2017
Section 50 Shyam Ispat India (P.) Ltd. v. Commissioner, Commissioner, State GST Depositing funds into the Electronic Cash Ledger does not discharge tax liability until debit occurs upon filing GSTR-3B; thus, interest under Section 50 is payable for delayed return filing till the actual debit date. Click Here Central Goods and Services Tax Act, 2017
Section 74 Aparna Collection v. Union of India Statutory limitation period attaches to the issuance date of the substantive adjudication order/SCN, not subsequent electronic summary forms like DRC-07 or DRC-01. Click Here Central Goods and Services Tax Act, 2017
Section 107 Rameshwar Gupta v. Commissioner SGST, GST Office, E Lucknow A CA/CMA reconciliation certificate for ITC mismatches under CBIC Circular No. 183/15/2022-GST is admissible before the Tribunal as corroborative evidence even if issued post-appeal. Click Here Central Goods and Services Tax Act, 2017
Section 107 William E Connor and Associates Sourcing (P.) Ltd. v. Commissioner of CGST The Appellate Authority lacks statutory power to remand proceedings back to the adjudicating authority and must instead confirm, modify, or annul the order. Click Here Central Goods and Services Tax Act, 2017
Section 120 Suman Patel v. Punit Kumar Aggarwal Revenue’s appeal to the Tribunal was dismissed at the threshold as non-maintainable because the disputed tax/penalty fell below the prescribed monetary limit of ₹20,00,000. Click Here Central Goods and Services Tax Act, 2017
Section 129 Jubilant Agri and Consumer Products Ltd. v. Jitendra Kumar Bharti, Assistant Commissioner Transit penalty under Section 129 was unsustainable where valid documents accompanied goods and an old address printed due to ERP error did not indicate intent to evade tax. Click Here Central Goods and Services Tax Act, 2017
Section 129 Abdul Hai v. Dhananjay Kumar Detention and penalty based solely on a minor address mismatch between consignee details and registered place, without evidence of tax evasion or quantity/quality discrepancies, was set aside. Click Here Central Goods and Services Tax Act, 2017
Section 129 Jubilant Agri and Consumer Products Ltd. v. Sone Lal Dohrey, Additional Commissioner Grade-II Appeals Omitting Part B of the e-way bill for intra-state movement under 50 km from depot to transporter warehouse is permitted under Rule 138(3) proviso, attracting no penalty under Section 129. Click Here Central Goods and Services Tax Act, 2017
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