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 »
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 »