GST CASE LAWS 13.10.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-laws-13-10-2026 Complete Guide for Income Tax and GST in India Wed, 14 Oct 2026 10:18:58 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 GST CASE LAWS 13.10.2026 https://www.taxheal.com/gst-case-laws-13-10-2026.html Wed, 14 Oct 2026 10:18:58 +0000 https://www.taxheal.com/?p=142502 GST CASE LAWS 13.10.2026   Here is the structured summary of the case laws, advance rulings, and statutory provisions extracted from the provided text, formatted in a table for clear reference: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Moral Pharmaceuticals (P.) Ltd. v. Union of India Notification and circulars assigning proper… Read More »

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Here is the structured summary of the case laws, advance rulings, and statutory provisions extracted from the provided text, formatted in a table for clear reference:
Section Case Law Title Brief Summary Citation Relevant Act
Section 5 Moral Pharmaceuticals (P.) Ltd. v. Union of India Notification and circulars assigning proper officer powers and monetary limits to GST officers are valid under statutory provisions; jurisdictional challenge to SCN/order under Section 74 was held non-maintainable. Click Here Central Goods and Services Tax Act, 2017
Section 9 Jaypee Projects Ltd., In re Execution of contracts for new water pipelines and revamping distribution networks involving embedded pipes/tanks constitutes composite works contracts under Heading 9954 (995422 for new pipelines, 995429 for revamping), taxable at 18% (9% CGST + 9% SGST) without Notification 12/2017 exemption. Click Here Central Goods and Services Tax Act, 2017
Section 11 Nagaur Mukundgarh Highways (P.) Ltd. v. Central Board of Indirect Taxes and Customs Exemption under Notification 12/2017 (Entry 23A) applies only to road access services under Heading 9967 and does not extend to annuity payments received for road design, construction, operation, and maintenance under a works contract. Click Here Central Goods and Services Tax Act, 2017
Section 11 Jaypee Projects Ltd., In re Exemption under entries 3 & 3A of Notification 12/2017 is unavailable where goods value exceeds 75% in a composite contract, and civil engineering works do not qualify as exempt water supply service under Entry 3B, even if executed for a Governmental Authority. Click Here Central Goods and Services Tax Act, 2017
Section 16 Maltown Electrics (P.) Ltd. v. Commissioner of Central Tax Mysore Proportionate ITC must be added to output tax when an assessee fails to pay the full invoice value within 180 days; however, where a supplier issues a financial credit note without GST upon quality-related invoice withholding or waiver, the 180-day condition stands satisfied and ITC retention/re-availment is permitted. Click Here Central Goods and Services Tax Act, 2017
Section 50 Om Traders v. Commissioner State Goods and Services Tax Ex-parte interest demands for delayed tax payments require verification of the actual outstanding tax amount and precise delay period, alongside considering eligibility under available waiver schemes before sustaining liability. Click Here Central Goods and Services Tax Act, 2017
Section 54 Padmavati Ferrous Ltd. v. Union of India Applications for refund of unutilized ITC under Section 54(3) due to an inverted duty structure (higher rate on inputs than output) must be processed without applying Circular dated 31.03.2020. Click Here Central Goods and Services Tax Act, 2017
Section 73 Om Traders v. Commissioner State Goods and Services Tax Demands based solely on GSTR-1 vs GSTR-3B numerical mismatches, duplicate proceedings, or composite unsegregated grounds without proper reconciliation and hearing are unsustainable and require fresh adjudication. Click Here Central Goods and Services Tax Act, 2017
Section 73 SREI Equipment Finance Ltd. v. Union of India SCN, orders, and demand notices issued for pre-approval period ITC and interest against an NBFC undergoing CIRP lack jurisdiction, as an NCLT-approved resolution plan extinguishes all prior unfiled statutory claims. Click Here Central Goods and Services Tax Act, 2017
Section 74 Maltown Electrics (P.) Ltd. v. Commissioner of Central Tax Mysore Retention of ITC beyond 180 days does not establish fraud, suppression, or wilful misstatement merely because it was detected during an audit, especially when the unpaid balance was disclosed in audited accounts. Click Here Central Goods and Services Tax Act, 2017
Section 103 Nagaur Mukundgarh Highways (P.) Ltd. v. Central Board of Indirect Taxes and Customs In line with CBIC clarification, GST levy and recovery proceedings on deferred annuity received for road construction services under Heading 9954 were upheld as valid. Click Here Central Goods and Services Tax Act, 2017
Section 128A Om Traders v. Commissioner State Goods and Services Tax Benefit of interest/penalty waiver under statutory schemes for non-fraud cases is not automatic and requires fresh consideration of statutory eligibility conditions before sustaining demands. Click Here Central Goods and Services Tax Act, 2017
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