GST CASE LAWS 17.10.2026 Here is the requested information formatted into a clear, easy-to-read table: Section Case Law Title Brief Summary Citation Relevant Act Section 9 Kor Chems Through Partner Sanjay Rameshchandra Soni v. Assistant Commissioner, Cgst and Central Excise Assignment of leasehold rights in an industrial plot amounts to assignment of benefits in… Read More »
Departmental Appeal Non-Maintainable Before GSTAT As Disputed Penalty Amount Fell Below Prescribed Monetary Threshold Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order deleting a penalty of ₹2.71 lakhs is maintainable in view of the monetary limits fixed under Section 120. Whether a… Read More »
Provisional Attachment and Extensions Issued Without Mandatory Prior Approval and Pre-Decisional Hearing Are Illegal Issue Prior Approval Requirement: Whether provisional attachment orders issued under Section 110(5) of the Customs Act, 1962 without prior approval from the Commissioner are legally valid. Validity of Debit Freezes: Whether informal bank debit freezes initiated without written, reasoned orders and… Read More »
Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload Issue Whether the statutory limitation period of three months plus one month for filing a GST appeal under Section 107 commences from the date an assessment order is merely uploaded on the portal, or from the date it is validly… Read More »
Budgetary Support Recovery Order Set Aside For Fresh Reconsideration Due To Failure To Issue Reasoned Order Issue Whether an order confirming the recovery of alleged excess budgetary support with interest and adjusting subsequent refunds is legally sustainable when the authority fails to examine the assessee’s reconciliation statements regarding ITC availability and passes an unreasoned order… Read More »
Composite Works Contract For Katol Nagar Parishad Exempt Under Entry 3A As Goods Share Was Below 25% Issue Whether a composite works contract executed for a Local Authority involving underground sewerage infrastructure qualifies for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate) from 25 January 2018 onwards. Facts Contractor & Project: The… Read More »
Papad Khar Classifiable Under Heading 2836 Taxable at 18% Without Exemption Parity With Exempt Final Output Papad Issue Classification & Rate of Tax: Whether “Papad Khar” (a mixture of 70% sodium chloride, 15% sodium carbonate, and 15% sodium bicarbonate) is classifiable under Heading 2501 (5%), Heading 2102 (5%), or Heading 2836 (18%). Exemption Applicability: Whether… Read More »
Sale and Renting of Commercial Premises Attract GST, While Proportionate ITC Admissible Only for Pre-OC Sales Issue Taxability & Classification of Under-Construction Units: Whether the construction and sale of commercial units in an under-construction building constitute a taxable supply under Heading No. 9954, and whether GST applies where the entire consideration is received after the… Read More »
Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Issue Taxability of Lease Assignment: Whether the assignment or transfer of leasehold rights in a GIDC industrial plot constitutes a taxable supply under… Read More »
INCOME TAX CASE LAWS 17.10.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Income-tax Act, 1961 Expedia Lodging Partner Services Sarl v. ACIT International Taxation Click Here Where an Indian affiliate was found not to constitute a dependent agent permanent establishment (DAPE) as per Article 5(5) of the India-Switzerland DTAA on identical… Read More »