Important GST Case Laws 23.04.2026
| Relevant Act | Section / Rule | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 11 | Annonymous Indian Charitable Trust, In re | Click Here | Solid waste management services (pure services) provided to a Gram Panchayat are exempt under Entry 3 of Notification No. 12/2017. |
| CGST Act, 2017 | Sec 11 | N H Associates v. Superintendent of CGST | Click Here | Cotton seed oil cakes, largely used as cattle feed, are confirmed as exempt from GST under Notification No. 02/2017. |
| IGST Act, 2017 | Sec 16 | Nar Spice Products v. Union of India | Click Here | Re-import of spices originally exported under LUT is permissible without IGST if no ITC was availed, as certified by authorities. |
| CGST Act, 2017 | Sec 16 | Toyota Mobility Solution and Services India (P.) Ltd. | Click Here | Used car dealers under the Margin Scheme can claim ITC on ancillary expenses (refurbishment, rent, marketing), just not on the used cars. |
| CGST Act, 2017 | Sec 16 | GU Shipping India (P.) Ltd. v. Asst. Commissioner | Click Here | Concessional tax rates cannot be denied solely due to wrongful ITC availment; the remedy is ITC reversal with interest/penalty, not higher tax. |
| CGST Act, 2017 | Sec 17(5)(c) | Cadila Pharmaceuticals Ltd., In re | Click Here | ITC is allowed on services for construction of specialized foundations/structural supports for plant and machinery (e.g., Effluent Treatment Plants). |
| CGST Act, 2017 | Sec 69 | Sahil Jain v. Superintendent (Anti Evasion) | Click Here | The Supreme Court set aside an onerous bail condition requiring a ₹50 lakh bank guarantee in addition to a ₹1 crore personal bond. |
| CGST Act, 2017 | Sec 73 | Muthu Vairam Export and Imports v. Appellate DC | Click Here | Ex parte order set aside to allow additional reply despite delay, subject to a 15% pre-deposit of the disputed tax amount. |
| CGST Act, 2017 | Sec 73 | Bagga Vet Pharma v. State of Punjab | Click Here | An order rejecting the taxpayer’s reply without addressing key contentions (non-application of mind) was quashed for a fresh hearing. |
| CGST Act, 2017 | Sec 75 | King Bricks v. State of Bihar | Click Here | Demand order passed without a personal hearing (violating Natural Justice) was quashed and remanded for fresh adjudication. |
| CGST Act, 2017 | Sec 112 | Maa Kali Industries v. State of Chhattisgarh | Click Here | In the absence of a GSTAT Tribunal, recovery is stayed if the taxpayer files an undertaking to appeal and makes the statutory pre-deposit. |
For More :- Read Important GST Case Laws 22.04.2026