IMPORTANT GST CASE LAWS 25.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 11 Board of Secondary Education Rajasthan, In re Services like printing exam materials, online form filling, and result processing are exempt. The Board qualifies as an “educational institution” for the limited purpose of conducting exams.… Read More »
Restoration of Suspended Registration and Stay on Recovery (Section 29/79) Facts The Action: The GST Department suspended the Petitioner’s registration under Section 29 following the issuance of a Show Cause Notice (SCN). Consequential Measures: Along with the suspension, the Department issued a recovery notice and provisionally attached the Petitioner’s bank account to secure potential tax… Read More »
Presence of Betel Nut (Supari) without Tobacco/Lime triggers the “Supari” classification. The Products: Variants like Paan Kapsul, Silver Coated, Regular, and Rose. The Composition: A mixture of gulkand, raw supari (betel nut), sugar syrup, aniseeds, and menthol, packed in edible plant-fibre capsules. The Legal Logic: * Supplementary Notes to Chapter 21 define “Supari” as a… Read More »
Portal Uploading is Valid, but Officers Must Use Alternate Modes (like RPAD) if the Taxpayer Does Not Respond. Facts The Notice: The GST Department uploaded a Show Cause Notice (SCN) only on the GST Portal. The Taxpayer’s Stand: The Petitioner claimed they had no knowledge of the notice as it was not served through any… Read More »
High Court at the Location of the Bank Account Has Jurisdiction to Quash Illegal Freezing Orders. Facts The Action: The Police Station (PS) Papumpare, Arunachal Pradesh, issued a notice to a branch manager of ICICI Bank in Kolkata to debit freeze the petitioner’s bank account. The Reason: CGST authorities in Arunachal Pradesh had lodged a… Read More »
Educational Boards Qualify as Educational Institutions for Exam-Related GST Exemptions. Facts The Applicant: Board of Secondary Education, Rajasthan (RBSE), a government authority. The Services Received: The Board procured various services essential for conducting examinations, including: Printing: Answer sheets, question papers, OMR sheets, certificates, and mark-sheets. Digital/IT: Online examination form filling and processing of results. Maintenance… Read More »
Writ Maintainability Against SCN and Natural Justice in Adjudication (Section 74) Facts The Allegation: The Petitioners, traders in crude tar, were issued a notice in Form DRC-01A for AY 2023-24. The Revenue alleged that the Petitioners received inward supplies from entities whose GST registrations were cancelled retrospectively. The Fraud Chain: The Department doubted the genuineness… Read More »
Anti-Profiteering: Failure to Pass on ITC Benefits in Construction Contracts (Section 171) Facts The Complaint: NTPC filed a complaint with the Standing Committee alleging that the Respondent (the contractor) had failed to pass on the benefits of the GST transition in a construction contract for the period July 2017 to October 2023. The Transition: Before… Read More »
Invalidity of Bypassing Detention Proceedings for Premature Confiscation (Section 130) Facts The Interception: The Petitioner, a registered dealer in metal scrap, was transporting goods that were intercepted in transit at Aslali by the State Tax Officer. The Procedure: The Department initiated proceedings under Section 129 (Detention, seizure, and release of goods and conveyances in transit)… Read More »
Admissibility of Advance Ruling for Past Supplies and Completed Projects (Section 95/97) Facts The Applicant: A pharmaceutical company manufacturing APIs and formulations that set up a new plant in Udaipur. The Transaction: The company issued purchase orders to contractors for civil works, specifically RCC foundations and steel structural supports required for installing machinery. The Tax… Read More »