High Court & Supreme Court Judgments on Section 16(2)(c), CGST Act, 2017
ITC condition: “the tax charged in respect of such supply has been actually paid to the Government” — curated, verified case list (2017–Sep 2026)
Tag: GST
GSTAT Delhi: Affiliation fees are not covered under exemption for services relating to admission or examinations
whether various fees collected by the Council for the Indian School Certificate Examinations (CISCE)—such as affiliation, registration, and related charges—are taxable under GST or exempt as educational services
Gross and Net GST revenue collections for the month of August, 2026
Gross and net GST revenue collections for the month of August, 2026.
GST Portal downtime 02.09.26
GSTN is taking downtime to enhance its services on the GST Portal on 02.09.2026 from 12:00 AM onwards until 6:30 am of 02.09.2026. We shall be enhancing services on the GST portal on : 2nd September’26 12:00 AM onwards. GST…
Transitional VAT Credit Carried Forward to GST Regime Cannot Be Refunded under Section 54(3) but Re-credit to Electronic Credit Ledger is Permissible
The Hon’ble Gujarat High Court in Dilip Babubhai Patel upheld the Department’s rejection of refund of transitional SGST credit carried forward under Section 140 of the CGST Act, 2017 ..
Constitutional validity of arrest powers under Section 69 of the CGST Act stands conclusively settled by the Supreme Court
The Hon’ble Supreme Court in Rakesh Kumar disposed of the writ petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which empowers GST officers to arrest offenders..
GST Portal downtime 01.09.26
GSTN is taking downtime to enhance its services on the GST Portal on 01.09.2026 from 01:00 AM onwards until 7:30 am of 01.09.2026.
GST Council to meet on September 12, may ease blocked ITC, refund norms
The 57th meeting of the Goods and Services Tax (GST) Council is scheduled to be held in New Delhi on September 12, while an officers’ meeting is scheduled for September 11, according to the official notice issued by the GST Council Secretariat.
GST 2.0: Six Major Reforms Set To Shape Tax Regime’s Next Decade
The 57th meeting of the GST Council could mark an important phase in the evolution of India’s indirect tax regime, with the focus expected to move beyond rate rationalisation towards reducing litigation, strengthening input tax credit protections, resolving legacy credit issues and using technology to create a more predictable compliance framework, a report said on Saturday.
Despite GST Council’s no, legislators in UP, other states want Vidhayak Nidhi outside tax net
Cutting across party lines, legislators in Uttar Pradesh have demanded a waiver on the 18% Goods and Services Tax (GST) currently levied on constituency development funds or Vidhayak Nidhi, arguing that the tax reduces the money actually available for local area development.