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    May 15, 2026   Case Laws GST
    GST appellate remedy preserved after writ challenge declined, with delay condonation, statutory pre-deposit, and bank lien issue left open.
    May 15, 2026   Case Laws GST
    Input tax credit allowed for a specialised CCV tower treated as structural support forming part of plant and machinery.
    May 14, 2026   Case Laws GST
    Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
    May 14, 2026   Case Laws GST
    Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
    May 14, 2026   Case Laws GST
    Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
    May 13, 2026   Case Laws GST
    Mandatory hearing before refund rejection requires authorities to consider a requested personal hearing and follow prescribed procedure.
    May 13, 2026   Case Laws GST
    Interest on delayed GST payment applies only to net cash liability after the amended proviso to section 50(1).
    May 13, 2026   Case Laws GST
    Confiscation under Section 130 vests title in Government, so detention-case release terms cannot be imported into confiscation proceedings.
    May 13, 2026   Case Laws GST
    Pre-deposit compliance under protest: amounts already paid may count toward the statutory deposit requirement in disputed tax matters.
    May 13, 2026   Case Laws GST
    GST evasion allegations can support general penal prosecution, and prima facie evidence of fake firms led to bail refusal.
    May 13, 2026   Case Laws GST
    Contractual food supply to corporates is service under SAC 996337 and taxable at the residual GST rate, not restaurant service.
    May 13, 2026   Case Laws GST
    Substance over form in GST classification: e-commerce fulfilment held taxable as courier and logistics, not exempt GTA service.
    May 12, 2026   Case Laws GST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case Laws GST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case Laws GST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case Laws GST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case Laws GST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case Laws GST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case Laws GST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
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Highlights
All › Central GST Laws
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May 15, 2026   Case Laws GST
GST appellate remedy preserved after writ challenge declined, with delay condonation, statutory pre-deposit, and bank lien issue left open.
May 15, 2026   Case Laws GST
Input tax credit allowed for a specialised CCV tower treated as structural support forming part of plant and machinery.
May 14, 2026   Case Laws GST
Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
May 14, 2026   Case Laws GST
Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
May 14, 2026   Case Laws GST
Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
May 13, 2026   Case Laws GST
Mandatory hearing before refund rejection requires authorities to consider a requested personal hearing and follow prescribed procedure.
May 13, 2026   Case Laws GST
Interest on delayed GST payment applies only to net cash liability after the amended proviso to section 50(1).
May 13, 2026   Case Laws GST
Confiscation under Section 130 vests title in Government, so detention-case release terms cannot be imported into confiscation proceedings.
May 13, 2026   Case Laws GST
Pre-deposit compliance under protest: amounts already paid may count toward the statutory deposit requirement in disputed tax matters.
May 13, 2026   Case Laws GST
GST evasion allegations can support general penal prosecution, and prima facie evidence of fake firms led to bail refusal.
May 13, 2026   Case Laws GST
Contractual food supply to corporates is service under SAC 996337 and taxable at the residual GST rate, not restaurant service.
May 13, 2026   Case Laws GST
Substance over form in GST classification: e-commerce fulfilment held taxable as courier and logistics, not exempt GTA service.
May 12, 2026   Case Laws GST
Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
May 12, 2026   Case Laws GST
GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
May 12, 2026   Case Laws GST
GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
May 12, 2026   Case Laws GST
Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
May 12, 2026   Case Laws GST
Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
May 12, 2026   Case Laws GST
Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
May 12, 2026   Case Laws GST
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
May 12, 2026   Case Laws GST
Coursera user licences classified as licensing services, not education service, so the exemption was denied.

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