Important GST Case Laws 22.04.2026

Section	Case Law Title / Authority	Key Legal Verdict	Citation
Sec 11 (CGST)	Narasus Saarathy Enterprises	Brand Name Exemption: A farmer’s image on packaging is a “brand,” but exemption is allowed if the taxpayer files an affidavit specifically foregoing actionable rights to that brand.	Click Here
Sec 16(4)	Om Sakthi Maligai	ITC Time Limit: The retrospective insertion of Sections 16(5) and 16(6) (Finance Act 2024) cures the time-bar for FY 2018-19, allowing previously disallowed credits.	Click Here
Sec 54 (CGST)	Lupin Ltd. v. State of Maha	SEZ Refunds: The requirement that services be for “authorized operations” for SEZ refund eligibility is prospective (effective 01-10-2023) and cannot be applied to earlier periods.	Click Here
Sec 171	DGAP v. Jyothi Theatre	Anti-Profiteering: Cinema owners must pass on GST rate cuts. Increasing the base ticket price to maintain the same “gross price” post-tax cut is illegal profiteering.	Click Here
Sec 142	Purushottam Jairam & Co.	Transitional Sales: In an e-auction, the “sale” is complete when the hammer falls. If this happened pre-GST, tax is governed by old laws, even if payment was extended into the GST era.	Click Here