GST CASE LAWS 7.10.2026

By | October 9, 2026

GST CASE LAWS 7.10.2026 GST CASE LAWS 7.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 State Tax Officer v. Sree Amman Traders Click Here Absence of a separate notification does not invalidate cross-empowerment between State and Central GST officers, as cross-empowerment validity is established… Read More »

Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry

By | October 9, 2026

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

By | October 9, 2026

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 »