GST CASE LAWS 05.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Heading 4504 10 10 Balasaria Agencies (P.) Ltd., In re Rubberised and agglomerated cork sheets made by mixing cork granules with polymer/binders remain classifiable under 4504 10 10 (5% GST), as rubber binders do not alter the principal cork classification. Click… Read More »
GST CASE LAWS 03.10.2026 Relevant Act Section Case Law Title / Notification Citation Brief Summary Central Excise N/A Notification No. 52/2026-Central Excise Click Here Special Additional Excise Duty (SAED) on export of high-speed diesel oil is reduced from ₹20 to ₹16 per litre with effect from 01-10-2026 (excluding exports by PSUs to specified countries).… Read More »
GST CASE LAWS 29.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 6 Central Goods and Services Tax Act, 2017 Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch Bar on parallel proceedings between DGGI and State GST officers does not apply where proceedings cover distinct subject matters, despite commonality in party,… Read More »
INCOME TAX CASE LAWS 29.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 139(1) Income-tax Act, 1961 CBDT Press Release Extended due dates for filing tax audit reports (from Sept 30 to Oct 21, 2026) and Income Tax Returns (from Oct 31 to Nov 21, 2026) for AY 2026-27 for audited taxpayers.… Read More »
GST CASE LAWS 01.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 MTS-EIEL (JV), In re Applicable GST rate for sewerage treatment infrastructure works contract as on 01.06.2022 was 12%, as the omission of the concessional rate under Notification 11/2017-CTR operated prospectively from 18.07.2022. Click Here Central Goods and Services Tax… Read More »
GST CASE LAWS 30.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 11 Cent Bank Home Finance Ltd. v. Commissioner, State Tax Click Here Failure by revenue to evaluate certified bank records proving receipts were recoveries of written-off principal loan amounts warrants remand for consideration… Read More »
Click Here GST CASE LAWS 28.09.2026 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act Section 9 Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K GST on rentals cannot be demanded for the period prior to 08.07.2017 as GST came into force only thereafter; the petitioner-taxi… Read More »
GST CASE LAWS 26.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 9 Central Goods and Services Tax Act, 2017 Dharma Productions (P.) Ltd. v. State of Maharashtra Licensing movie rights via encrypted disks/links constitutes temporary licensing of IPR (SAC 997332) taxable at 12%, not supply of IT software at 18%. Click… Read More »
GST CASE LAWS 25.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 9 Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd. Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing… Read More »
GST CASE LAWS 24.09.2026 GST Case Law Analysis & Rulings Section Case Law Title Brief Summary Citation Relevant Act Section 2 HP India Sales (P.) Ltd., In re Supply of ElectroInk along with consumables and operator parts for printing solutions constitutes a mixed supply under Section 2(74) and attracts the highest rate of tax applicable… Read More »