Case Laws Archives - GST Indiaguide

How to Generate e-Invoices for RCM Self-Invoices (RCMDOM and RCMIMP): Covered Supplies, Eligible Recipients and Key Compliance Issues

18th October 2026

GST Advisory: Introduction of e-Invoicing Facility for Recipient Generated Self-Invoices under Reverse Charge Mechanism (RCMDOM and RCMIMP): GSTN

18th October 2026

No GST on Assignment of GIDC Leasehold Rights to Third Party; Jurisdictional High Court Ruling Binds Tribunal Despite Proposed Review: GSTAT Surat

16th October 2026

How to Generate e-Invoices for RCM Self-Invoices (RCMDOM and RCMIMP): Covered Supplies, Eligible Recipients and Key Compliance Issues

18th October 2026

GST Advisory: Introduction of e-Invoicing Facility for Recipient Generated Self-Invoices under Reverse Charge Mechanism (RCMDOM and RCMIMP): GSTN

18th October 2026

No GST on Assignment of GIDC Leasehold Rights to Third Party; Jurisdictional High Court Ruling Binds Tribunal Despite Proposed Review: GSTAT Surat

16th October 2026

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Case Laws

No GST on Assignment of GIDC Leasehold Rights to Third Party; Jurisdictional High Court Ruling Binds Tribunal Despite Proposed Review: GSTAT Surat

First Appeal Cannot Be Dismissed Unheard; Alternative “Even Assuming” Computation Not Admission Under Section 107(6); Interest on Late Differential Tax Payable: GSTAT Bengaluru

Education Marketing and IT Support by Indian Sub-Contractor to Foreign Parent Is Export, Not Intermediary; First Appellate Authority Cannot Remand: GSTAT Principal Bench

Section 16(2)(c) Valid but Not to Be Invoked Mechanically; Supplier’s Default or Retrospective Cancellation Alone Cannot Deny Purchaser’s ITC: Punjab and Haryana High Court

Section 122 Penalty Challenges Relegated to Section 107 Appeal; Proper-Officer Objection Not Patent Lack of Jurisdiction; Pre-01.10.2025 SCNs Attract Old Pre-Deposit: Delhi High Court

Railways’ Transfer of Own Rolling Stock to IRFC Is Sale; Stock...

Section 122(1A) Penalty Reaches Non-Taxable Persons but Applies Only to Transactions...

Order-in-Original Passed Before Hearing Date Fixed by Department’s Own System-Generated Message...

Mere GSTR-3B and GSTR-2A Mismatch Insufficient to Deny ITC; CA Certificate...

Bombay High Court to Examine GST Writ on Merits Where Validity...

Provisional Attachment Cannot Be Renewed After Lapse: SC Clarifies Limits of...

Supreme Court Clarifies: GST Summons Are Not ‘Proceedings’ — Parallel Investigation...

Supreme Court: Bona Fide Purchasers Cannot Be Denied ITC Due to...

Bombay HC: Proceedings Under Omitted Rule 96(10) Unsustainable — Refund Demands...

GST refund directed to be processed as State authorities were held...

EDITOR PICKS

How to Generate e-Invoices for RCM Self-Invoices (RCMDOM and RCMIMP): Covered Supplies, Eligible Recipients and Key Compliance Issues

GST Advisory: Introduction of e-Invoicing Facility for Recipient Generated Self-Invoices under Reverse Charge Mechanism (RCMDOM and RCMIMP): GSTN

No GST on Assignment of GIDC Leasehold Rights to Third Party; Jurisdictional High Court Ruling Binds Tribunal Despite Proposed Review: GSTAT Surat

POPULAR POSTS

How to Generate e-Invoices for RCM Self-Invoices (RCMDOM and RCMIMP): Covered Supplies, Eligible Recipients and Key Compliance Issues

GST Advisory: Introduction of e-Invoicing Facility for Recipient Generated Self-Invoices under Reverse Charge Mechanism (RCMDOM and RCMIMP): GSTN

No GST on Assignment of GIDC Leasehold Rights to Third Party; Jurisdictional High Court Ruling Binds Tribunal Despite Proposed Review: GSTAT Surat

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