(Team) LTG Publication Private Limited

GST

Oct 20, 2026 • 8 min read

Supreme Court on GST Arrest Orders: Section 69 Order Must Be Communicated Before Arrest; No Interim Protection While Dismissing Pre-Arrest Bail [2026 INSC 849]

Supreme Court in Union of India v. Sunil Biyani (2026 INSC 849) holds the Commissioner’s Section 69 CGST ar...

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GST

Oct 20, 2026 • 8 min read

Supreme Court on GST on Hostel Rent: Renting Residential Building for Long-Stay Hostel Is Exempt Under Entry 13; Lessee Need Not Reside Itself [2025 INSC 1380]

Supreme Court in Taghar Vasudeva Ambrish (2025 INSC 1380) holds renting a residential building to an operat...

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GST

Oct 20, 2026 • 8 min read

Supreme Court on GST Summons & Anticipatory Bail: Summoned Persons Must Appear; Section 438 Not Available at Summons Stage (Later Held Not Binding in Radhika Agarwal) [State of Gujarat v. Choodamani Parmeshwaran Iyer, 2023]

Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer (17.07.2023, reportable) held persons sum...

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GST

Oct 20, 2026 • 9 min read

Supreme Court on GST Detention of Goods: Paying Tax & Penalty Does Not End the Case – Officer Must Pass Reasoned MOV-09 Order Under Section 129(3) [2025 INSC 890]

Supreme Court in ASP Traders (2025 INSC 890) holds that despite payment of tax and penalty under Section 12...

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GST

Oct 20, 2026 • 8 min read

Supreme Court on Section 74 GST Notices: Mechanical Recital of "Suppression" Cannot Extend Limitation; Foundational Facts Must Appear in the Notice [2026 INSC 920]

Supreme Court in Tata Steel (2026 INSC 920) sets aside a Section 74 GST notice based on an audit objection ...

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GST

Oct 20, 2026 • 9 min read

Supreme Court on Parallel GST Proceedings: Section 6(2)(b) Bar Applies from Show Cause Notice, Not Summons or Search; Guidelines Issued [2025 INSC 982]

Supreme Court in Armour Security (2025 INSC 982) holds Section 6(2)(b) CGST bar on parallel Central-State p...

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GST

Oct 20, 2026 • 12 min read

Supreme Court on GST Arrests: Sections 69 & 70 Valid, but Arrest Only on Recorded Reasons to Believe; No Coercive Recovery; Anticipatory Bail Available [2025 INSC 272]

Supreme Court in Radhika Agarwal (2025 INSC 272) upholds GST arrest and summons powers but lays down strict...

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GST

Oct 20, 2026 • 11 min read

Supreme Court on GST ITC for Malls & Commercial Buildings: Section 17(5)(d) Valid, but a Building Can Be a "Plant" Under the Functionality Test [2024 INSC 756]

Supreme Court in Safari Retreats (2024 INSC 756) upholds Sections 17(5)(c), (d) and 16(4) CGST Act but hold...

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GST

Oct 20, 2026 • 8 min read

Supreme Court on GST E-Way Bill Expiry: Tax Upheld, Penalty Halved for Owner Moving Its Own Machine Between States – Order Not a Precedent [2023 INSC 1087]

Supreme Court in Vardan Associates (2023 INSC 1087) upholds Rs. 54 lakh GST on goods moved on an expired e-...

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GST

Oct 20, 2026 • 11 min read

Supreme Court on GST & Online Gaming: Staking Money on Uncertain Outcomes Is Betting and Gambling, Whether the Game Is of Skill or Not [2026 INSC 595]

Supreme Court in DGGI v. Gameskraft (2026 INSC 595) holds staking money on uncertain outcomes is betting an...

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GST

Oct 20, 2026 • 10 min read

Supreme Court on GST Fraud Bail: Parallel Bail Pleas Without Disclosure Are Abuse of Process; Interim Bail Continues [2026 INSC 1140]

Supreme Court in Senior Intelligence Officer v. Mohammed Kamran (2026 INSC 1140) deprecates forum shopping ...

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GST

Jul 02, 2025 • 8 min read

HIGH COURT OF KERALA: GST Authorities cannot be directed to decide issues in stages or on a preliminary basis

GST Authorities Cannot be directed to decide issues in stages or on a Preliminary Basis  THE HIGH COURT OF ...

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