IMPORTANT GST CASE LAWS 15.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 7 (Composite Supply) | Escorts Heart Institute and Research Centre Ltd. v. Addl. Comm., CGST Audit | [Healthcare Composite Supply] The High Court allowed adjudication to continue regarding whether medicines/consumables given to in-patients (without separate GST charge) are taxable or part of exempt healthcare. The assessee must file a reply with documents. | Click Here |
| CGST Act, 2017 | Section 11 (Exemption) | E.P. Gopakumar v. Union of India | [Group Insurance Taxable] The new exemption under Notification No. 16/2025-CT (Rate) applies only to individual health insurance policies. Group policies (e.g., for retired bank employees) negotiated collectively remain taxable, as they differ from individual contracts. | Click Here |
| CGST Act, 2017 | Section 16(5) (ITC Amnesty) | Kabriyal Rajan v. Superintendent, CGST | [ITC Delay Amnesty] Denial of ITC solely for delayed returns (FY 2018-19) was set aside. The court remanded the matter to apply the retrospective insertion of Section 16(5) (Finance No. 2 Act 2024), which extended the time limit for claiming ITC for past years. | Click Here |
| CGST Act, 2017 | Section 54 (Refund) | Informatica Business Solutions (P.) Ltd. v. ACCT | [Not an Intermediary] A subsidiary providing software/support services directly to its foreign parent is not an intermediary. The refund of accumulated ITC was allowed, quashing the denial order. | Click Here |
| CGST Act, 2017 | Section 73 (Notice Service) | Tvl. Enfive Systems (P.) Ltd. v. Commissioner of Commercial Taxes | [Portal Upload Insufficient] Assessment order set aside where the SCN was only uploaded to the portal and the taxpayer was unaware. The officer failed to explore alternative modes of service (Section 169) when no response was received. | Click Here |
| CGST Act, 2017 | Section 74 (Turnover Mismatch) | K.N.Raj Constructions v. State Tax Officer | [Forensic Audit Ordered] In a case of huge discrepancy between bank receipts and Income Tax turnover, liability cannot be fixed solely on IT data. The court ordered a forensic examination of records to determine actual turnover. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 12.01.2026