GST CASE LAWS 17.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Rule 28(2) / Section 15(4) In re: Validity of Rule 28(2) & Corporate Guarantee Levy Rule 28(2) and Section 15(4) were upheld as constitutionally valid after reading down the phrase “whichever is higher”; however, retrospective GST levy on corporate guarantees furnished prior… Read More »
GST CASE LAWS 14.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 9 Naganath Constructions Engineers and Contractors v. Government of Karnataka Civil contractor executing works under a State contract is entitled to reimbursement of differential GST arising from the transition from VAT to the GST regime, as the tax burden… Read More »
GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »
GST CASE LAWS 12.08.2026 GST CASE LAWS 12.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 6 Saraswati Spinning and Weaving Mills v. State of HP Click Here Where CGST authority initiated adjudicatory proceedings first, State GST authority cannot pursue parallel adjudication on the same subject matter and period; authorities… Read More »
GST CASE LAW 11.08.2026 Relevant Act Section Case Law Title / Matter Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 5 Tvl. SVJ Holdings v. Additional Commissioner of CGST and Central Excise Click Here Interim stay of assessment and penalty orders was granted due to a prima facie lack of jurisdiction, as… Read More »
GST CASE LAWS 10.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala Where multiple authorities initiate proceedings on alleged fake ITC for the same subject matter, the authority issuing the initial show cause notice takes precedence to ensure single-stream adjudication… Read More »
Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »
GST CASE LAWS 07.08.2026 GST CASE LAWS 07.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 9 Sadashiv S. Bennali v. Assistant Commissioner of Commercial Taxes Click Here Writ petitions involving pre/post-GST government works contract disputes (regarding supply segregation and GST computations) were allowed in terms of operative directions… Read More »
GST CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Central Goods and Services Tax Act, 2017 State of Karnataka v. Sudhanva Engineers and Builders Click Here Directions for reimbursement of differential GST liability (18% vs 12%), interest, and penalty for pre-GST contracts are enforceable solely against the employer, not… Read More »
GST Case laws 02.08.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 11 Public Transport Department Government of Andhra Pradesh, In re Click Here License fees collected by a public sector body for letting contractors operate and maintain toilet blocks at bus stations are exempt under Entry 76 of Notification… Read More »