GST CASE LAW 15.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Indian Wire Products Company, In re Hookah supply (tobacco/herbal) in restaurants is not “restaurant service” under Notif. 11/2017; treated as supply of goods. Click Here CGST Act, 2017 Section 16 Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax… Read More »
GST CASE LAW 14.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 A.R. Thaha Muhammed v. Assistant State Tax Officer Click Here Where GST returns for April 2019 to March 2020 were filed prior to the 30.11.2021 cut-off under Section 16(5), denial of ITC solely… Read More »
GST CASE LAWS 11.09.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 5 Limitation Act, 1963 Ajaybhai Natwarbhai ODD v. Additional Commissioner (Anti-Evasion) Click Here Supreme Court dismissed the SLP as withdrawn while granting liberty to the assessee to raise all grounds in statutory appeal before GSTAT. Section 7A Tamil Nadu General… Read More »
GST CASE LAWS 10.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 5 Central Goods and Services Tax Act, 2017 Siemens Healthcare (P.) Ltd. v. Union of India Administrative transfers of audit files from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate are administrative, not barred by statute, and warranted… Read More »
GST CASE LAWS 09.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 25 Neha v. Union of India Where writ petitions sought directions to authorities to curb rampant fake GST registrations using PAN and [Aadhaar Redacted], and respondents had failed for nearly nine years to effectively address issue, with even deputed police officials… Read More »
GST CASE LAWS 08.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Peekay Industries v. Commissioner of Commercial Taxes GSTR-3B and GSTR-2A mismatches alone cannot be treated as conclusive proof of wrongful ITC availment without enquiring into suppliers or examining reconciliations, and circular verification requirements cannot be applied retrospectively outside their specified… Read More »
INCOME TAX CASE LAWS 07.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 16 CGST Act, 2017 M. Natarajan v. Proper Officer/Commercial Tax Officer Denial of input tax credit solely due to filing returns beyond the original statutory time limit under section 16(4) is not sustainable following the retrospective timeline relaxation introduced by… Read More »
GST CASE LAWS DIGEST 05.09.2026 GST CASE LAWS DIGEST 05.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Cart Infralog Ltd. v. Additional Commissioner Where the assessee proved possession of invoices, receipt of goods, and payment, denial of ITC solely due to supplier’s tax default or non-reflection in GSTR-2A was unsustainable; the… Read More »
GST CASE LAW 05.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Premier M Plex v. Assistant Commissioner Disallowance of input tax credit solely on limitation grounds was unsustainable where returns were filed on or before the statutory cut-off date of 30.11.2021; entitlement remains preserved subject to other eligibility criteria. Click Here… Read More »
GST CASE LAW 03.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Notification No. 47/2026-CE Government Notification (ATF SAED Reduction) Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF) reduced from ₹19.5/litre to ₹19/litre, effective 01-09-2026 via amendment to Notification No. 8/2026-CE. Click Here Central Excise Act, 1944 Notification No. 46/2026-CE Government Notification… Read More »