GST CASE LAWS 02.11.2026 Case Law Summary SECTION CASE LAW TITLE BRIEF SUMMARY CITATION RELEVANT ACT Section 9 Ajit Kumar Minz v. Natasha Automobiles (P.) Ltd. Hyundai SUV models (Creta 1.6, Alcazar 2.0, Tucson 2.0) meeting engine, length, and ground clearance criteria were correctly subject to 22% Compensation Cess under Entry 52B. Click Here… Read More »
Show Cause Notice issued under omitted Rule 89(4B) without saving clause is void and non-est Issue Whether a Show Cause Notice issued under Rule 89(4B) of the CGST Rules after its omission without a saving clause is legally valid and sustainable. Facts Issuance of SCN: The petitioner challenged a Show Cause Notice (SCN) dated 02.12.2025… Read More »
Portal-Only Service Post-Cancellation Without Alternative Delivery Violates Natural Justice, Remanding Ex-Parte Assessment Issue Whether uploading a Show Cause Notice (SCN) solely on the GST portal post-cancellation of registration, without resorting to alternative service modes like email or physical post, combined with the non-grant of a personal hearing, violates natural justice and invalidates an ex-parte assessment… Read More »
Deficient Show Cause Notice and Unsubstantiated ITC Recredit Demands Cannot Sustain Tax, Interest, and Penalty Under Section 73 Issue Whether a show cause notice that fails to state material facts and legal grounds regarding an ITC recredit can sustain a demand for tax, interest, and penalty, and whether interest applies to misclassified intra-State supplies where… Read More »
Adjudication order quashed and ECL unblocked as ignoring portal reply and negative blocking violate law Issue Whether an ex-parte adjudication order passed without considering a reply uploaded on the GST portal violates natural justice, and whether negative blocking of the Electronic Credit Ledger (ECL) for alleged wrongful ITC availment is legally permissible under Rule 86A.… Read More »
Pre-amendment SUV Compensation Cess requires laden ground clearance measurement, invalidating differential cess demand on Hyundai variants. Issue Whether ground clearance for SUV classification under Entry 52B prior to 26.07.2023 must be measured on a laden or unladen basis, and whether statutory ARAI certificates override foreign/web portal data to negate differential Compensation Cess demands. Facts Assessee… Read More »
Outdoor playground equipment attracts 5% GST, gym equipment 18%, while bearings are classified separately under Heading 8482 Issue Whether outdoor playground equipment, outdoor gym equipment, and their spare parts (including general-purpose bearings) fall under Heading 9506, and what are their respective HSN classifications and applicable GST rates under Notification No. 09/2025-Central Tax (Rate). Facts Applicant… Read More »
HDPE laminated woven Geomembrane pond liners are classifiable under Heading 5911 for technical textile uses, attracting 12% GST up to 21.09.2025 and 5% GST from 22.09.2025. Issue Whether HDPE laminated woven Geomembrane pond liners used for technical applications in agriculture and aquaculture are classifiable under Tariff Heading 5911 as textile products for technical uses, and… Read More »
Motor vehicle dealer liable for differential Compensation Cess and penalties on SUV supplies under Section 74 Issue Whether Hyundai Creta 1.6, Alcazar 2.0, and Tucson 2.0 qualify as SUVs attracting 22% Compensation Cess under Entry 52B based on unladen ground clearance, and whether the invocation of extended period and penalties under Section 74 and Section… Read More »
INCOME TAX CASE LAWS 02.11.2026 Income-Tax Case Law Summary Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 14A DCIT Circle 3(4) v. Asian Paints Ltd. Click Here Additional disallowance made by the AO under Rule 8D over and above the assessee’s suo motu disallowance without recording proper satisfaction was held… Read More »