GST TAX CASE LAW DIGEST 12.6.2026 GST Case Law Summary Table Relevant Act Section(s) / HSN Code Case Law Title Citation Brief Summary CGST / SGST Act, 2017 Section 16 Narayan Enterprise vs. Union of India Click Here Denial of Input Tax Credit (ITC) solely due to a supplier’s tax deposit default is unjustified if… Read More »
GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »
GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »
GST CASE LAW DIGST 09.6.2026 GST CASE LAW DIGST Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Rule 86A, Rule 86A(3) Elitecon International Ltd. vs. Union of India Click Here The High Court held that continuing to block Input Tax Credit (ITC) in the electronic… Read More »
GST CASE LAWS DIGEST 08.06.2026 Relevant Act Section / Provision Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Input Tax Credit (GSTR-3B vs 2A) Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise Click Here The High Court set aside an ex parte assessment order passed due to an… Read More »
GST CASE LAWS 04.06.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary CGST / RGST Act, 2017 Sec. 107 (Appellate Remedies) / Art. 226 Punj Lloyd Ltd.-Varaha Infra Ltd. (JV) vs. Union of India Click Here A writ petition is not maintainable against a Show Cause Notice (SCN) and Order-in-Original (OIO) when an efficacious… Read More »
GST CASE LAWS 02.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 16 Apollo India Services LLP v. State of Maharashtra Click Here An appellate order denying an export refund solely for non-filing of a reply, without recording specific findings on merits, is a non-speaking order… Read More »
GST CASE LAW 01.06.2026 GST CASE LAW 01.06.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 DGGI (HQS) v. Gameskraft Technologies (P.) Ltd. The Supreme Court held that the High Court’s determination that an online fantasy sports platform’s contests were skill-based actionable claims (and thus entirely outside the scope of betting/gambling and… Read More »
GST CASE LAWS 30.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 6 Saraswati Spinning and Weaving Mills v. State of Himachal Pradesh Click Here Parallel adjudication by both State and Central GST authorities for the same subject matter and period is statutorily barred. Only the… Read More »
GST CASE LAWS 29.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated GST Act, 2017 Section 2 Fateh Education Consulting (P.) Ltd. v. Assistant Commissioner Click Here Marketing and recruitment support services provided directly to foreign universities (without authority to bind them or collect student fees) are not “intermediary” services. IGST refund on… Read More »