Exemptions case laws
Look up GST High Court, GSTAT, and advance-ruling decisions by topic — with a complete summary for each matter and the source judgment PDF when you need the full text.
2 rulings
Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India
In favour of the revenue
Kanwal Chaudhary, an Advocate enrolled as an Insolvency Professional, challenged GST treatment before the Delhi High Court in W.P.(C) No. 9410 of 2021, decided 13 August 2026. The dispute concerned insolvency resolution and receivership services performed after NCLT appointment, as distinct from pure legal representation. The Court held such IP services are not "legal services" for reverse charge under section 9 read with section 11 of the CGST Act. The professional must obtain GST registration, charge tax on forward charge, and issue compliant tax invoices. Services rendered strictly as Advocate continue under reverse charge. IBC section 16 was distinguished where relevant. Revenue prevailed on classification, affecting compliance templates for IPs. This summary is for professional awareness only and is not legal advice.
S. Thiruvenkadam v. Commissioner of Municipal Administration
In favour of the revenue
S. Thiruvenkadam, who acquired rights to collect market fees through public auction, challenged GST on that activity before the Madras High Court in W.P. No. 29338 of 2024, decided 23 June 2026. He was not a "local authority" under Article 243W of the Constitution; commercial exploitation of auctioned collection rights was held not exempt under section 11 of the CGST Act. Tender conditions required payment of applicable taxes, and concessions or waivers during the COVID period did not create a right to withhold statutory GST while dues remained unpaid. The writ was dismissed, favouring the revenue. The judgment clarifies limits of municipal-function exemptions when fee collection is privatised. This summary is for CA clients in local fee contracts and is not legal advice.