GST CASE LAWS 13.07.2026 Here is the structured summary of the GST case laws in the requested tabular format. Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 6 Sri Shekhar Chandra Podder v. Union of India The bar against parallel proceedings under Section 6(2)(b) applies only when CGST and SGST actions… Read More »
GST CASE LAW 10.07.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 30 Sujoy Paul v. Union of India A cancellation or rejection of GST registration without providing specific particulars in the SCN or giving detailed reasons in the final order violates natural justice. The matter… Read More »
GST CASE LAW 09.7.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Sanctum Trading Corporation (P.) Ltd., In re Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of… Read More »
GST Case Law 07.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Maharashtra Goods and Services Tax Act, 2017 N/A (Classification / Notification No. 9/2025) Sapna Hitech (P.) Ltd., In re Click Here ‘Pooja oil’ (inedible mixture of 99% palm/rice bran/soya oil and 1% sesame oil) marketed as ‘not for human consumption’ is classifiable… Read More »
GST CASE LAW 06.07.2026 Relevant Act Section Case Law Title / Issuing Authority Citation Brief Summary Central GST Act, 2017 E-Way Bill Compliance Goods and Services Tax Network (GSTN) Click Here GSTN Advisory/FAQs: Clarifies the mandatory capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions and voluntary closure of e-Way Bills. Explains API changes, system validations, and… Read More »
GST CASE LAW 04.07.2026 Relevant Act Section Case Law Title Citation Brief Summary West Bengal GST Act, 2017 Classification / Rate Notification Sage Organics (P.) Ltd., In re Click Here 1. Non-alcoholic beverage preps without fruit pulp/juice used as bases for dilution fall under HSN 2202 99 90 (Taxable @ 20% CGST + 20% SGST).… Read More »
GST CASE LAW 03.07.2026 Relevant Act Section Case Law Title / Update Source Brief Summary Citation CGST Act, 2017 N/A (Advisory) GSTN Advisory on AATO Timeline Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from… Read More »
GST CASE LAWS 29.07.26 Section / Rule Case Law Title / Circular Brief Summary Citation Relevant Act N/A (Jurisdiction) Circular No. 255/01/2026-GST, Dated 25-06-2026 CBIC clarified that GST proceedings validly initiated by a transferor officer before a taxpayer’s migration remain valid. However, subsequent, implementation, and consequential actions must be managed by the transferee officer. Click… Read More »
GST CASE LAWS 27.06.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 Commissioner of Central Tax v. Sadguru Infratech (P.) Ltd. Click Here Incremental GST liability reimbursement due to the pre/post-GST rollout transition is a purely contractual issue between the contracting parties. It does not bind tax authorities, and… Read More »
GST CASE LAWS 25.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Gujarat GST Act, 2017 Section N/A (Tariff Classification) Sagar Aqua Culture (P.) Ltd., In re Click Here Paddle Wheel Aerators used in aquaculture ponds do not fall under agriculture machinery (Heading 8436). They are classified under the residual heading 8479… Read More »