GST CASE LAW 23.09.2026

By | September 24, 2026

GST CASE LAW 23.09.2026   Section Case Law Title Brief Summary Citation Relevant Act Section 6 Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise Consolidated demand covering years already under State GST proceedings violates Section 6 statutory bar on parallel proceedings; overlapping years must be excluded. Click Here Central Goods and Services… Read More »

Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals

By | September 24, 2026

Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »

Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A

By | September 24, 2026

Deemed Stay Bars Recovery but Does Not Automatically Unblock Credit Ledger Under Rule 86A Issue Whether a statutory deemed stay of recovery obtained upon filing an appeal with pre-deposit automatically invalidates or mandates the unblocking of an Electronic Credit Ledger previously blocked under Rule 86A of the CGST/TNGST Rules. Facts Ledger Blocking: The tax authority… Read More »

Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing

By | September 24, 2026

Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Rejection of GST Appeal on Limitation Violates Binding High Court Directions Allowing Timely Filing Issue Whether the Appellate Authority can reject a statutory GST appeal on the grounds of limitation under Section 107 when the appeal was filed within the specific… Read More »

Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund

By | September 24, 2026

Retrospective Rule 89(5) Amendment Entitles Assessee To Inverted Duty Structure ITC Refund Issue Whether the amendment to Rule 89(5) of the CGST/GGST Rules via Notification No. 14/2022-CT applies retrospectively to process refund claims of unutilized ITC under an inverted tax structure for the periods 2017-18 and 2018-19. Facts ITC Refund Claim: The assessee claimed a… Read More »