GST CASE LAWS 08.10.2026 Here is the requested information formatted in a structured table: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Shriram Paper Industries, In re Manufactured fibreboard sheets made from agricultural crop residues (without resin or chemical binder) qualify under Heading 4411 and Entry 292(h). The phrase ‘HSN 44… Read More »
Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC Issue Whether bakery items prepared and supplied at outlets (for dine-in or takeaway) qualify as “restaurant service” taxable at 5% GST without Input Tax Credit (ITC). Whether sold bought-out celebration items (e.g., candles, balloons, knives) constitute supply… Read More »
Gratuitous Permanent Transfer of Running Business Between Distinct Persons Constitutes Supply Under GST Issue Whether the proposed permanent transfer of an entire running business from a sole proprietorship to a Limited Liability Partnership (LLP) without consideration constitutes a “supply” under Section 7 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods… Read More »
Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry Issue Constitutional Validity: Whether Section 16(2)(c) of the CGST/SGST Act, which conditions Input Tax Credit (ITC) on actual tax payment by the supplier, is unconstitutional under Articles 14 and 19 for imposing an impossible condition on purchasing dealers. Mechanical Reversal of… Read More »
Cross-Empowerment Under GST Act Operates Independently and Is Not Fettered by Non-Issuance of Notification Issue Whether cross-empowerment of State/UT and Central GST officers under Section 6 of the GST Act requires a specific prior notification to authorize proceedings, or if powers can be exercised absent such notification. Facts Dual Proceedings Initiated: Assessees faced summons and… Read More »
Recommendations of the 57th Meeting of the GST Council GST Council recommends removal of arrest provisions under GST GST Council recommends raising prosecution threshold from ₹1 crore to ₹5 crore GST Council recommends reduction in general penalty from ₹25,000 to ₹10,000 GST Council recommends wider eligibility for input tax credit and refunds GST Council recommends… Read More »
GST CASE LAWS 06.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 Star Traders v. Commissioner of Central Goods and Service Tax Click Here Subject matter of CGST action (fake invoicing, no real business, wrongful ITC) and SGST action (reconciliation-based scrutiny) were not the… Read More »
Ex Parte GST Adjudication Uploaded Under Additional Notices Tab Quashed for Violating Natural Justice Issue Whether an ex parte GST adjudication order and subsequent appellate order are legally sustainable when the Show Cause Notices (SCNs) and orders were uploaded under the “Additional Notices and Orders” tab on the common portal, preventing the assessee from tracking… Read More »
Unsigned Detailed GST Adjudication Order Lacks Statutory Validity and Cannot Be Cured by Signed Form DRC-07 Issue Whether an unsigned detailed GST adjudication order is legally valid under Rule 26(3) read with Section 160(1) of the CGST/TNGST Act, and whether a digital signature on the summary Form GST DRC-07 can cure the defect. Facts The… Read More »
Post-Interception E-Way Bill Generation Fails to Cure Initial Non-Compliance, Validating Penalty for Evading Goods Transport Issue Whether a penalty under Section 129(3) for transit without mandatory e-way bill and invoice can be sustained when the taxpayer generates the e-way bill post-interception and alleges no intention to evade tax. Facts Transportation & Interception: The appellant, a… Read More »