GST CASE LAWS 13.08.2026

By | August 14, 2026

GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 14, 2026

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the real estate developer engaged in anti-profiteering under Section 171 of the CGST/DGST Act, 2017, by failing to pass on benefits of additional Input Tax Credit (ITC) to homebuyers upon the transition to the GST regime. Facts The… Read More »

No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount

By | August 14, 2026

No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »

GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed

By | August 14, 2026

GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed Issue Whether a criminal prosecution for GST offences can proceed against a Director alone under Section 137 of the CGST/HGST Act without impleading/arraigning the company itself as an accused. Facts The Directorate General of GST Intelligence (DGGI) filed a complaint before… Read More »