GST CASE LAWS 27.07.2026 GST CASE LAWS 27.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 7 CG Tollway Ltd. v. Union of India Click Here Notice issued against the High Court order holding that VAT precedents dealing with works contracts are inapplicable under GST (a… Read More »
GST CASE LAWS 27.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 CG Tollway Ltd. v. Union of India Notice issued against High Court order holding that VAT precedents on works contracts do not apply to GST disputes under DBFOT concession agreements since GST is a destination-based supply levy. Click Here Central… Read More »
GST CASE LAWS 24.07.2026 GST CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act Section 7 Union of India v. Gujarat Chamber of Commerce and Industry SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits… 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… Read More »
GST CASE LAWS 22.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division Statutory amendment to Section 16(5) retrospectively extended time; returns filed for FY 2018-19 before November 30, 2021 were valid, and ITC cannot be denied on grounds of delayed… Read More »
GST CASE LAWS 21.07.2026 GST CASE LAWS 21.07.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 9 Surendera Group of Institutions v. Union of India Click Here University affiliation is a statutory/regulatory function, not a supply. Affiliation fees are exempt from GST under Entry 66 of Notification 12/2017-CT (Rate), making… Read More »
GST CASE LAWS 20.07.2026 GST CASE LAWS 20.07.2026 Relevant Act Section / Rule Case Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai Click Here Input Tax Credit (ITC) cannot be denied solely because the supplier’s GST registration was retrospectively cancelled, provided… Read More »
GST CASE LAW DIGEST 16.06.2026 GST CASE LAW DIGEST16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 Cremeux Bakeries (P.) Ltd., In re Factory-made bakery items sold at outlets without further cooking/preparation, using a single price list and no service component, are classified as a “supply of goods” under… Read More »
GST CASE LAWS 16.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence Parallel proceedings by Central GST during a State GST inquiry are permissible if the State inquiry is formally transferred, no identical liability overlaps, and the Central… Read More »
GST CASE LAWS 14.07.2026 Here is the structured layout of the Goods and Services Tax (GST) and allied laws case summary, organized in the requested tabular format. Relevant Act Section / Authority Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Sec. 7 Renaatus Projects (P.) Ltd. v. Joint Director, DGGI,… Read More »