GST CASE LAWS 23.07.2026 Archives - Tax Heal https://www.taxheal.com/tag/gst-case-laws-23-07-2026 Complete Guide for Income Tax and GST in India Sat, 25 Jul 2026 07:24:25 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.4 GST CASE LAWS 23.07.2026 https://www.taxheal.com/gst-case-laws-23-07-2026.html Sat, 25 Jul 2026 07:24:25 +0000 https://www.taxheal.com/?p=136911 GST CASE LAWS 23.07.2026 GST CASE LAWS 23.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Advance Engineering Farms and Equipments v. State of Assam Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file… Read More »

]]> GST CASE LAWS 23.07.2026

GST CASE LAWS 23.07.2026

Section Case Law Title Brief Summary Citation Relevant Act
Section 16 Advance Engineering Farms and Equipments v. State of Assam Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file returns; recovery action lies against the supplier, not the recipient. Click Here Central Goods and Services Tax Act, 2017
Section 29 Shaarc Projects Ltd. v. Union of India A vague Show Cause Notice (SCN) for cancellation of GST registration that lacks specific statutory violations or material particulars is legally unsustainable and liable to be set aside. Click Here Central Goods and Services Tax Act, 2017
Section 107 Radhika Furniture @ Radha Devi v. Commissioner, State Goods and Services Tax The GST Act is a self-contained special fiscal statute that implicitly excludes Section 5 of the Limitation Act; hence, condonation of delay beyond the statutory limit under Section 107 is impermissible. Click Here Central Goods and Services Tax Act, 2017
Section 122 Vikas Kumar Omar v. Principal Commissioner of CGST Commissionerate at Rohtak Imposing penalties under GST provisions without issuing a prior Show Cause Notice and denying an opportunity of being heard violates principles of natural justice, rendering the penalty order void. Click Here Central Goods and Services Tax Act, 2017
Section 169 Subhash Kumar Sah v. Commissioner, CGST and CX Merely uploading an SCN on the GST portal without serving it via email, registered post, or giving a personal hearing is insufficient service; personal service per prescribed modes is mandatory before cancellation of registration. Click Here Central Goods and Services Tax Act, 2017
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