https://www.taxheal.com/tag/gst-case-laws-17-08-2026 Complete Guide for Income Tax and GST in India Tue, 18 Aug 2026 13:11:11 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.4 https://www.taxheal.com/gst-case-laws-17-08-2026.html Tue, 18 Aug 2026 13:11:11 +0000 https://www.taxheal.com/?p=138746 GST CASE LAWS 17.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Rule 28(2) / Section 15(4) In re: Validity of Rule 28(2) & Corporate Guarantee Levy Rule 28(2) and Section 15(4) were upheld as constitutionally valid after reading down the phrase “whichever is higher”; however, retrospective GST levy on corporate guarantees furnished prior… Read More »

]]> GST CASE LAWS 17.08.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Rule 28(2) / Section 15(4)	In re: Validity of Rule 28(2) & Corporate Guarantee Levy	Rule 28(2) and Section 15(4) were upheld as constitutionally valid after reading down the phrase “whichever is higher”; however, retrospective GST levy on corporate guarantees furnished prior to 26-10-2023 was struck down as unconstitutional and held applicable only prospectively.	Click Here	Central Goods and Services Tax Rules, 2017 / CGST Act, 2017
Section 11	Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India	Insolvency and receivership services rendered by an Advocate appointed as an Insolvency Professional do not qualify as legal services under RCM; such services are taxable under forward charge, requiring GST registration and tax invoices.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Rakesh Krishnan v. Deputy State Tax Officer	Denial of ITC for February and March 2020 solely citing limitation under Section 16(4) is unsustainable when the returns were filed within the statutory cut-off period under Section 16(5).	Click Here	Central Goods and Services Tax Act, 2017
Section 25	Nayan Jitendra Shah v. Superintendent	Rejection of GST registration application was justified where the applicant failed to prove lawful tenancy of the premises or provide authorization from co-lessees; liberty granted to reapply with valid documentation.	Click Here	Central Goods and Services Tax Act, 2017
Section 69	Union of India v. Sunil Biyani	High Courts or Sessions Courts cannot grant interim protection from arrest while simultaneously dismissing a petition seeking pre-arrest/anticipatory bail.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	S.S. Infrazone (P.) Ltd. v. State of U.P.	Show cause notice invoking the extended limitation period was quashed because the department failed to substantiate the mandatory jurisdictional ingredients of fraud, wilful misstatement, or suppression.	Click Here	Central Goods and Services Tax Act, 2017
Section 83	Zubair Enterprises v. Commissioner CGST and Central Excise	Provisional attachment of bank accounts lapses automatically by operation of law after one year; authorities and banks must de-freeze accounts upon expiry unless a fresh valid order is passed.	Click Here	Central Goods and Services Tax Act, 2017
Section 112	Ajit Kumar Pati v. Pr. Commissioner, CGST & Central Excise	Writ petition is not maintainable when the GST Appellate Tribunal (GSTAT) has been made functional with extended timelines; assessee must pursue the statutory appeal along with the mandatory pre-deposit.	Click Here	Central Goods and Services Tax Act, 2017
Section 132	Santosh Agrawal (Goyal) v. Union of India	A PIL filed by a private businessman seeking tax evasion investigations against competitors was dismissed for lack of genuine public interest, resulting in forfeiture of the security deposit.	Click Here	Central Goods and Services Tax Act, 2017
Section 140	Shakti Enterprises v. Principal Commissioner of Central Tax	Mandatory pre-deposit for filing an appeal can be legally discharged using valid transitioned CENVAT credit in the Electronic Credit Ledger; administrative instructions cannot override statutory credit rights.	Click Here	Central Goods and Services Tax Act, 2017
Section 169	DOT Truckers Ltd. v. Excise and Taxation Officer Faridabad (West) Ward 5 Faridabad	Service of a Show Cause Notice or Order-in-Original solely by uploading it onto the GST portal without separate communication or acknowledgment is legally insufficient service.	Click Here	Central Goods and Services Tax Act, 2017

]]>