GST CASE LAWS 02.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) v. K.R.Subramanian Penalty imposed on an employee for stock shortage during employment stems from an employer-employee relationship rather than a supplier-recipient relationship, not constituting a supply under Schedule II para 5(e);… Read More »
GST CASE LAW 31.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Tariff Heading 9018 / Entry No. 483, Schedule I Lab Medica Systems (P.) Ltd., In re Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of… Read More »
GST CASE LAW 29.08.2026 GST CASE LAW 29.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Smt. Lalitha S. v. Deputy Commissioner Click Here Compulsory acquisition/expropriation of property for highway widening does not constitute a supply under GST; deducting GST from compensation is ultra vires… Read More »
GST CASE LAW 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 9 Anil Annasaheb Patil v. Executive Engineer Pwd Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification. Click Here Central Goods… Read More »
GST CASE LAW 15.05.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India Corporate guarantees executed for group entities without consideration by an infrastructure company not in the guarantee business do not constitute a supply. Click Here Central Goods and Services… Read More »
GST CASE LAW 26.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself;… Read More »
GST CASE LAW 25.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sri Parameshwara Bricks v. State Tax Officer When a brick manufacturer’s aggregate turnover exceeded the composition threshold (after correcting typographical errors), the composition option ceased from that exact date. Regular tax liability applied only to subsequent supplies, with credit allowed… Read More »
GST CASE LAW 21.08.2026 GST CASE LAW 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Tariff Heading 34011 Chehar Industry (P.) Ltd., In re Bar/cake laundry soaps meant for cleaning fabrics are classifiable under sub-heading 34011 (not toilet soaps) and attract 18% GST under Entry No. 66 of Schedule-II (Notification No. 09/2025-CT(R)). Click… Read More »
GST CASE LAWS 20.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Rajib Agarwala v. Union of India Denial of ITC for FY 2018-19 was set aside as the return was filed on 23.10.2019, which falls within the extended statutory timeline up to 30.11.2021 provided under Section 16(5). Click Here Central Goods… Read More »
GST Case laws 19.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Torrent Power Ltd. v. Union of India Corporate guarantees issued by parent companies for subsidiaries without consideration qualify as “business” under Section 2(17) and Schedule I; profit motive, continuity, or volume is immaterial. Click Here Central Goods and Services Tax… Read More »