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    March 12, 2026   Case Laws GST
    Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
    March 11, 2026   Case Laws GST
    Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.
    March 11, 2026   Case Laws GST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 10, 2026   Case Laws GST
    Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
    March 10, 2026   Case Laws GST
    Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
    March 10, 2026   Case Laws GST
    Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
    March 10, 2026   Case Laws GST
    Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.
    March 10, 2026   Case Laws GST
    Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
    March 10, 2026   Case Laws GST
    Valuation by transit authorities cannot determine tax liability; non compliance with inspection reporting warrants release and reassessment.
    March 10, 2026   Case Laws GST
    Value of free-supplied goods not part of taxable supply; such materials cannot be included in GST valuation and levy set aside.
    March 10, 2026   Case Laws GST
    GST on maintenance services: recoveries and corpus contributions treated as taxable consideration; membership exemptions remain subject to limits.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case Laws GST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case Laws GST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case Laws GST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
    March 7, 2026   Case Laws GST
    Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
    March 7, 2026   Case Laws GST
    Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
    March 7, 2026   Case Laws GST
    Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
    March 7, 2026   Case Laws GST
    Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
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All › Central GST Laws
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March 12, 2026   Case Laws GST
Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
March 11, 2026   Case Laws GST
Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.
March 11, 2026   Case Laws GST
Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
March 10, 2026   Case Laws GST
Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
March 10, 2026   Case Laws GST
Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
March 10, 2026   Case Laws GST
Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
March 10, 2026   Case Laws GST
Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.
March 10, 2026   Case Laws GST
Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
March 10, 2026   Case Laws GST
Valuation by transit authorities cannot determine tax liability; non compliance with inspection reporting warrants release and reassessment.
March 10, 2026   Case Laws GST
Value of free-supplied goods not part of taxable supply; such materials cannot be included in GST valuation and levy set aside.
March 10, 2026   Case Laws GST
GST on maintenance services: recoveries and corpus contributions treated as taxable consideration; membership exemptions remain subject to limits.
March 9, 2026   Case Laws GST
Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
March 9, 2026   Case Laws GST
Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
March 9, 2026   Case Laws GST
GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
March 9, 2026   Case Laws GST
Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
March 9, 2026   Case Laws GST
Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
March 7, 2026   Case Laws GST
Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
March 7, 2026   Case Laws GST
Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
March 7, 2026   Case Laws GST
Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
March 7, 2026   Case Laws GST
Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.

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