GST CASE LAW 23.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 6 Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise Consolidated demand covering years already under State GST proceedings violates Section 6 statutory bar on parallel proceedings; overlapping years must be excluded. Click Here Central Goods and Services… Read More »
GST CASE LAW 22.09.2026 Here is the summary of the recent Goods and Services Tax (GST) case laws organized in a table format: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Katyani Exports v. Union of India Notification No. 2/2017 (as amended by Notification No. 2/2022) validly confers pan-India jurisdiction on officers… Read More »
GST CASE LAW 21.09.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 6 Krishna Industries v. Commissioner of Central Goods and Services Tax Action by Central authorities based on distinct intelligence of bogus transactions is not barred under Section 6(2)(b) merely because State authorities invoked Section 73, as two… Read More »
GST CASE LAW 19.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 26 Sanchit Seth v. Commissioner of CGST and Central Excise Arrest for alleged clandestine manufacture and cess evasion is unlawful when mandatory procedural safeguards under the Bharatiya Nagarik Suraksha Sanhita (BNSS)—such as proper arrest memo, timing consistency, family intimation, right to… Read More »
GST CASE LAW 18.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 4 Jai Ganesh Enterprise v. Union of India Click Here State GST officers designated under State GST law are competent to act as proper officers under the IGST Act without needing a separate… Read More »
GST CASE LAWS 17.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 10 Tvl. Sahayarani Medicals v. Assistant Commissioner (ST) Click Here Benefit of enhanced turnover threshold under the composition scheme cannot be granted retrospectively prior to 01.04.2019 (Notification 14/2019). Central Goods and Services Tax Act,… Read More »
GST CASE LAWS 16.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Maharashtra Goods and Services Tax Act, 2017 Classification / Tariff Heading 2106 9099 Sharad Sadashiv Patil, In re Masala Paan, being prepared from various ingredients and lacking specific classification under Chapter 21, falls under residual Tariff Heading 2106 9099 and attracts 18%… Read More »
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 »