GST CASE LAWS 14.10.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-laws-14-10-2026 Complete Guide for Income Tax and GST in India Thu, 15 Oct 2026 11:58:59 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 GST CASE LAWS 14.10.2026 https://www.taxheal.com/gst-case-laws-14-10-2026.html Thu, 15 Oct 2026 11:58:59 +0000 https://www.taxheal.com/?p=142563 GST CASE LAWS 14.10.2026   Here is the structured summary of the GST case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Vedant Construction, In re Click here Construction of MHADA flats involving non-monetary consideration (additional FSI)… Read More »

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Here is the structured summary of the GST case law decisions organized in a clear tabular format:
Relevant Act Section Case Law Title Citation Brief Summary
Central Goods and Services Tax Act, 2017 Section 9 Vedant Construction, In re Click here Construction of MHADA flats involving non-monetary consideration (additional FSI) received at project start and monetary payment received post-OC constitutes a taxable works contract service, as consideration was not wholly received post-OC and is not excluded by Schedule III Para 5.
Central Goods and Services Tax Act, 2017 Section 9 Maharashtra State Bureau of Textbook Production & Curriculum Research, In re Click here Supply of large print textbooks: exempt as printed books under HSN 4901 if the applicant owns the content, but classified as a printing service under SAC 9989 (18% GST) if the customer owns the content and the applicant only performs printing.
Central Goods and Services Tax Act, 2017 Section 9 Maharashtra State Bureau of Textbook Production & Curriculum Research, In re Click here Printing non-textbook publications for government departments using department-owned content without IP transfer constitutes a printing service classifiable under SAC 9989, chargeable at 18% GST.
Central Goods and Services Tax Act, 2017 Section 9 Maharashtra State Bureau of Textbook Production & Curriculum Research, In re Click here Printing information booklets for online admissions using content supplied by the Directorate of Education and applicant’s own materials is a printing service classifiable under SAC 9989 and liable to 18% GST under Section 9 read with Section 7.
Central Goods and Services Tax Act, 2017 Section 9 Maharashtra State Bureau of Textbook Production & Curriculum Research, In re Click here Printing textbooks using own materials where the customer retains content/copyright ownership constitutes a supply of printing services (SAC 9989) at 18% GST, whereas supplying own printed books directly to the market constitutes a supply of goods.
Central Goods and Services Tax Act, 2017 Section 9 Maharashtra State Bureau of Textbook Production & Curriculum Research, In re Click here Books supplied at events: treated as exempt goods under Heading 4901 if content is owned by the bureau, but treated as a printing service under SAC 9989 (18% GST) if content is owned by the customer and only printing inputs are supplied.
Central Goods and Services Tax Act, 2017 Section 9 Assistant Commissioner of CGST & Central Excise v. Shreeji Enterprise Click here Assignment of GIDC leasehold rights to a third party for consideration is a transfer of benefits arising from immovable property, not a taxable supply; hence, GST is not leviable.
Central Goods and Services Tax Act, 2017 Section 15 State of Kerala v. Mary Matha Infrastructure (P.) Ltd. Click here For pre-GST hospital construction contracts executed post-01.07.2017, reimbursement of GST (minus VAT already reimbursed for supplies after 14.12.2017) was directed based on state notifications requiring bids to exclude GST.
Central Goods and Services Tax Act, 2017 Section 15 Vedant Construction, In re Click here Valuation of MHADA flats allotted at administered rates with additional FSI is governed by Section 15(4) read with Rule 27 using open market value of comparable non-MHADA flats, without allowing MHADA rate or subsidy deductions.
Central Goods and Services Tax Act, 2017 Section 16 Maya Vinod v. Assistant State Tax Officer Click here Input Tax Credit for Feb & Mar 2019 claimed in returns filed in Nov 2019 cannot be denied, as the filings fell within the relaxed cut-off statutory timeline introduced under Section 16(5).
Central Goods and Services Tax Act, 2017 Section 16 Shivneel Gas Sales v. Assistant Commissioner of Commercial Taxes (Audit) Click here Retrospective insertion of Section 16(5) allows ITC claimed in belated monthly returns for July 2017 to March 2018 filed before 30.11.2021; order denying credit was quashed.
Central Goods and Services Tax Act, 2017 Section 50 Groma Infrastructure Ltd. v. Commissioner of Commercial Taxes Click here Interest for short-paid GST on works contracts runs from the statutory due date until actual payment via DRC-03 regardless of customer retention/reimbursement disputes; cum-tax valuation is inapplicable when invoices exclude tax.
Central Goods and Services Tax Act, 2017 Section 50 Groma Infrastructure Ltd. v. Commissioner of Commercial Taxes Click here Failure to give credit for interest already remitted with a subsequent month’s return breaches natural justice; interest demand reduced to the actual shortfall for an 8-day delay.
Central Goods and Services Tax Act, 2017 Section 50 Gopinath TM v. Mukand Ltd. Click here Interest liability on differential GST paid via debit notes under transitional provisions due to pre-GST price escalation attaches from the original supply period, as price enhancements relate back to initial clearances.
Central Goods and Services Tax Act, 2017 Section 73 Vikram Inderjit Kapur v. Chandrakant Dhondiram Jadhav Click here ITC disallowance based on mismatch details provided for the first time before the Tribunal violates natural justice; order set aside and remanded for fresh adjudication with complete detail sharing.
Central Goods and Services Tax Act, 2017 Section 107 Kapil Arora v. Union of India Click here Special Leave Petition dismissed; parallel writ petitions challenging Orders-in-Original are not maintainable when the assessee simultaneously pursues a statutory appeal without showing exceptional circumstances.
Central Goods and Services Tax Act, 2017 Section 107 Kapil Arora v. Union of India Click here Special Leave Petition dismissed; writ petitions raising factual disputes regarding unaccounted supplies/seizure data are not maintainable when an effective statutory appellate remedy exists and no jurisdictional defect is shown.
Central Goods and Services Tax Act, 2017 Section 107 Immacule Lifesciences (P.) Ltd. v. State of H.P. Click here Mechanical rejection of appeals/condonation applications via Form GST APL-02 acknowledgments is invalid; every appeal, including time-barred ones, requires a reasoned, speaking order passed by the Appellate Authority after a hearing.
Central Goods and Services Tax Act, 2017 Section 122 Gopinath TM v. Mukand Ltd. Click here Penalty under Section 122 is not leviable where differential tax on transitional price escalation was paid voluntarily via debit notes without fraud or suppression.
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