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    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 11, 2026   Case Laws GST
    Export of services confirmed for university consultancy work; incidental student support did not make the supplier an intermediary.
    May 11, 2026   Case Laws GST
    Proceedings against a non-existent amalgamated company are void; section 87 cannot validate post-merger GST action.
    May 11, 2026   Case Laws GST
    Natural justice in revocation of registration proceedings requires a fair chance to reply before a fresh order is made.
    May 11, 2026   Case Laws GST
    Unsigned assessment orders are invalid; writ delay may be excused for patent defects, with remand after hearing.
    May 11, 2026   Case Laws GST
    Parallel GST proceedings on the same subject matter must be coordinated to avoid multiple adjudicatory processes.
    May 11, 2026   Case Laws GST
    Jurisdictional defect in assessment where the same officers issued audit observations and later passed the ex parte orders.
    May 11, 2026   Case Laws GST
    Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
    May 11, 2026   Case Laws GST
    Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
    May 11, 2026   Case Laws GST
    Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
    May 9, 2026   Case Laws GST
    Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
    May 9, 2026   Case Laws GST
    Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
    May 9, 2026   Case Laws GST
    E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
    May 9, 2026   Case Laws GST
    GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
    May 9, 2026   Case Laws GST
    Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
    May 9, 2026   Case Laws GST
    Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
    May 9, 2026   Case Laws GST
    Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
    May 8, 2026   Case Laws GST
    Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
    May 8, 2026   Case Laws GST
    GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
    May 8, 2026   Case Laws GST
    Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
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Highlights
All › Central GST Laws
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May 12, 2026   Case Laws GST
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
May 11, 2026   Case Laws GST
Export of services confirmed for university consultancy work; incidental student support did not make the supplier an intermediary.
May 11, 2026   Case Laws GST
Proceedings against a non-existent amalgamated company are void; section 87 cannot validate post-merger GST action.
May 11, 2026   Case Laws GST
Natural justice in revocation of registration proceedings requires a fair chance to reply before a fresh order is made.
May 11, 2026   Case Laws GST
Unsigned assessment orders are invalid; writ delay may be excused for patent defects, with remand after hearing.
May 11, 2026   Case Laws GST
Parallel GST proceedings on the same subject matter must be coordinated to avoid multiple adjudicatory processes.
May 11, 2026   Case Laws GST
Jurisdictional defect in assessment where the same officers issued audit observations and later passed the ex parte orders.
May 11, 2026   Case Laws GST
Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
May 11, 2026   Case Laws GST
Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
May 11, 2026   Case Laws GST
Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
May 9, 2026   Case Laws GST
Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
May 9, 2026   Case Laws GST
Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
May 9, 2026   Case Laws GST
E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
May 9, 2026   Case Laws GST
GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
May 9, 2026   Case Laws GST
Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
May 9, 2026   Case Laws GST
Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
May 9, 2026   Case Laws GST
Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
May 8, 2026   Case Laws GST
Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
May 8, 2026   Case Laws GST
GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
May 8, 2026   Case Laws GST
Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.

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