IMPORTANT GST CASE LAWS 12.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 9 (Classification)	Dodla Dairy Ltd. v. Union of India	[Classification Dispute Settled] Flavoured milk is classifiable under Tariff Item 0402 99 90 and is subject to GST at the rate of 5%. The court rejected the higher rate often sought by revenue for “beverages containing milk”.	Click Here
CGST Act, 2017	Section 16(2)(c)	Sahil Enterprises v. Union of India	[Major Relief on ITC] Section 16(2)(c) (requiring supplier to pay tax) must be “read down”. It applies only to collusive/fraudulent transactions. If the purchasing dealer is bona fide and paid tax to the supplier, ITC cannot be denied merely because the supplier failed to deposit it with the Government.	Click Here
CGST Act, 2017	Section 54 (Refund)	Bluefish Pharmaceuticals (P.) Ltd. v. Union of India	[Not an Intermediary] A captive unit providing R&D services directly to its foreign parent company is not an ‘intermediary’. It qualifies as an export of services, entitling the assessee to a refund of accumulated ITC.	Click Here
CGST Act, 2017	Section 73 (Demand)	Ashwani Kumar Pandey v. State of U.P.	[Proceedings Against Deceased] Show Cause Notice and ex-parte order issued against a deceased sole proprietor (after the department was informed and registration cancelled) were held invalid and void ab initio.	Click Here
CGST Act, 2017	Section 93 (Liability)	Baratam Satish v. Joint Commissioner of Central Tax	[Legal Heir Liability] Assessment for a deceased person must formally involve the legal representative who holds the estate. A direct assessment order against a legal heir without following the specific procedure of Section 93 is invalid.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 09.01.2026