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Recent Case Laws with 🧠AI Summary:
Section 75(7) of CGST Act, 2017 expressly prohibits demand in excess of the amount specified in the notice and on grounds not specified therein – R.T.S. Electricals and Civil India Pvt. Ltd. and Anr. Vs. State of U.P. and Anr. – Allahabad High Court
Printing activities where content is supplied by customers in digital form constitutes a composite supply with the principal supply being a service, falling under SAC 998386 (photographic and videographic processing services), attracting 18% GST; HSN 4911 applies to supply of goods where content is owned by the supplier, not where printing is done on customer-supplied content – Stark Photo Book Vs. The Assistant Commissioner (Intelligence) Special Squad No. IV and Ors. – Kerala High Court
Amit Agarwal Vs. Directorate of Enforcement – Jharkhand High Court
If there is a conflict between the GST Act, 2017 and the SARFAESI Act, 2002 (or the RDB Act, 1993), the priority of the charge must be determined based on the order in which the charges were created. If the charge under the GST Act was created prior to that under the SARFAESI Act, the GST Act will prevail, and vice versa – The Canara Bank Vs. The State of Karnataka and Ors. – Karnataka High Court
There is no considerable difference between the corresponding provisions of the CGST and the Customs Act on the issue of Advance Rulings – Apple India Pvt. Ltd. Vs. Customs Authority for Advance Rulings and Ors. – Bombay High Court
Indian Oil Corporation Ltd. Vs. Adarsh Nobel Corporation Ltd. – Orissa High Court
The expression “communication” used in Section 107 of CGST Act, 2017 means service will become communication if the authority reaches out to the assessee but mere uploading an order passed under Section 74 of CGST Act, 2017 on GST portal by no stretch of imagination would satisfy the requirement of communicating to the assessee – Sharp Tanks and Structurals Pvt. Ltd. Vs. The Deputy Commissioner (GST) (Appeals) and Anr. – Madras High Court
[Section 73 and Section 74 of CGST Act]: A single Show Cause Notice (SCN) or a Single Composite Assessment Order cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached – S J Constructions and Ors. Vs. The Assistant Commissioner and Ors. – Andhra Pradesh High Court
Recent GST Amendments:
Corrigendum in Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
GSTAT Procedure Rules, 2025 | Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
CGST Notification No. 09/2025 – Central Tax dated 11.02.2025
CGST Notification No. 08/2025 – Central Tax (Rate) dated 16.01.2025
AAAR/ AAR Rulings:
In re: Aadinath Agro Industries – Rajasthan AAR (GST)
In re: Build Layer Constructions – Rajasthan AAR (GST)
In re: Lakhera Edutech Pvt. Ltd. – Gujarat AAR (GST)
In re: Royal Enterprise – Gujarat AAR (GST)
In re: Saket International – Gujarat AAR (GST)
In re: Zen Tobacco Pvt. Ltd. – Gujarat AAR (GST)
In re: Yanfeng Seating (India) Pvt. Ltd. – Gujarat AAR (GST)
In re: Enerzi Microwave Systems P Ltd. – Gujarat AAR (GST)
Recent Notifications & Circulars:
Notified cases or class of cases, in respect of which an appeal before GSTAT shall be heard only by the Principal Bench – Notification S.O. 4219(E) – dated 17.09.2025
Limitation period for filing appeal before GSTAT – Notification S.O. 4220(E) dated 17.09.2025
CGST Notification No. 16/2025 – Central Tax dated 17.09.2025
Exemption from filing annual return for Financial Year 2024-25 for the registered person whose aggregate turnover in any financial year is up to 2 crore rupees – CGST Notification No. 15/2025 – Central Tax dated 17.09.2025
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Decoding GST Case Laws
25 GST Acts Amendments, 2500+ Amendments in Rules, 500+ Notifications, 300 Circulars and 500 other
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