IMPORTANT GST CASE LAWS 21.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 7 / Sch III | Aerocom Cushions (P.) Ltd. v. Asst. Comm. (Anti-Evasion) | [Landmark Ruling] Assignment/transfer of leasehold rights of a plot (MIDC) to a third party is treated as the transfer of benefits arising out of ‘immovable property’. It is not a supply of service and is not liable to GST, aligning it with the “Sale of Land” exclusion. | Click Here |
| CGST Act, 2017 | Section 9 (Rate) | RK Infracorp (P.) Ltd. v. ACST | [12% Concessional Rate] Construction of internal roads in an Industrial Area (IALA) attracts 12% GST (Entry 3, Notif. 24/2017), not 18%. The court held that since these roads facilitate general public/vehicle movement, they qualify as “Public Roads.” | Click Here |
| CGST Act, 2017 | Section 16 (ITC) | Sai Speed Medical Institute Pvt. Ltd. v. AC (GST) | [High Pre-Deposit Remand] In a GSTR-3B vs 2A mismatch case decided ex-parte, the court remanded the matter for a fresh decision but imposed a strict condition: the petitioner must deposit 50% of the disputed tax from the Electronic Cash Ledger. | Click Here |
| CGST Act, 2017 | Section 73 (Demand) | Riya Construction v. State of U.P. | [No SCN = No Demand] An adjudication order passed without issuing a Show Cause Notice (SCN) or communicating a hearing date violates natural justice. The order was set aside and remanded subject to a 10% pre-deposit. | Click Here |
| CGST Act, 2017 | Section 74 (Limitation) | Silverton Metals (P.) Ltd. v. Joint Commissioner | [Limitation Segmentation] Where an SCN invoked the extended period (5 years) due to fake invoices (fraud), the court observed prima facie that this extended limitation cannot automatically apply to other non-fraud demands within the same notice. | Click Here |
| CGST Act, 2017 | Section 112 (Tribunal) | S. S. Civil Construction / Simran Construction | [Recovery Stay] Since the GST Appellate Tribunal (GSTAT) is not fully functional, recovery proceedings/bank attachments must be stayed (or lifted) if the assessee intends to appeal and pays the statutory pre-deposit (10%). | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 20.01.2026