GST CASE LAWS 18.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 8 Friends Catering CBE, In re Food supply for occasional events (with or without on-site service) is a naturally bundled composite supply and must be treated as a supply of service. Click Here Central… Read More »
GST CASE LAW 18.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Sec 9 Evolve Green Power (P.) Ltd., In re Click Here Where a captive roof-top solar plant is operated by the applicant at an end-consumer’s premises under a PPA (with risks borne by the applicant… Read More »
GST CASE LAWS 17.06.2026 Goods and Services Tax Laws Summary Table Relevant Act Section Case Law Title / Notification Brief Summary Citation Gujarat GST Act, 2017 Customs Tariff Act Classification Eco Green AAC Products (P.) Ltd., In re AAC bricks/blocks do not undergo a firing or ceramic process (autoclaved below 800°C). They fall under Heading… Read More »
GST CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) / Rules Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 2(45) vs. GTA A.V. Cargo Migrators LLP, In re Click Here An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not… Read More »
GST CASE LAWS 15.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Integrated Goods and Services Tax Act, 2017 Section 12 Maithani Enterprises, In re Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning… Read More »
GST TAX CASE LAW DIGEST 12.6.2026 GST Case Law Summary Table Relevant Act Section(s) / HSN Code Case Law Title Citation Brief Summary CGST / SGST Act, 2017 Section 16 Narayan Enterprise vs. Union of India Click Here Denial of Input Tax Credit (ITC) solely due to a supplier’s tax deposit default is unjustified if… Read More »
GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »
GST CASE LAW DIGEST 10.6.2026 Section(s) Involved Case Law Title Brief Summary Citation Relevant Act Section 73 (implied via non-fraud demand period) Banasura Eco Resorts (P.) Ltd. vs. Intelligence Officer-Intelligence Unit-1 Decided in favor of Assessee. A composite show cause notice (SCN) issued for multiple financial years in a non-fraud case is invalid. Separate notices… Read More »
GST CASE LAW DIGST 09.6.2026 GST CASE LAW DIGST Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Rule 86A, Rule 86A(3) Elitecon International Ltd. vs. Union of India Click Here The High Court held that continuing to block Input Tax Credit (ITC) in the electronic… Read More »
GST CASE LAWS DIGEST 08.06.2026 Relevant Act Section / Provision Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Input Tax Credit (GSTR-3B vs 2A) Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise Click Here The High Court set aside an ex parte assessment order passed due to an… Read More »