Important GST Case Laws 25.04.2026
| Relevant Act | Section / Rule | Case Law Title / Notification | Citation | Brief Summary |
| CGST Act, 2017 | Sec 7 & 13 | Apartment Owners Assoc. of Raj Lake View, In re | Click Here | Corpus Funds: Collections for capital assets (painting/repairs) are “advances” for supply. GST is payable at the time of receipt. |
| CGST Act, 2017 | Sch. III | Karnataka Vikas Grameena Bank v. DCCT | Click Here | Employer-Employee: Commissions to Pigmy agents are “wages” under an employment relationship; excluded from GST scope under Schedule III. |
| CGST Act, 2017 | Sec 8 | Mytrah Energy India (P.) Ltd. v. UoI | Click Here | Solar EPC: The 70:30 goods-to-service ratio split cannot be applied retrospectively without examining the true nature of the supply. |
| CGST Act, 2017 | Sec 11 | Hari Narayan Singh, In re | Click Here | Pure Services: Municipal waste collection/transport for local authorities is exempt under Entry 3 of Notification 12/2017. |
| CGST Act, 2017 | Sec 16 | Reliflex Exim Services (OPC) (P.) Ltd. v. Asst. Comm. | Click Here | ITC Mismatch: Adjudication orders rejecting ITC due to GSTR-3B/2A mismatch set aside for fresh hearing upon 10% pre-deposit. |
| CGST Act, 2017 | Sec 16(2)(c) | Karan Agencies v. State of Maharashtra | Click Here | Constitutional Validity: Challenge to Sec 16(2)(c) held premature at the SCN stage; taxpayers must first exhaust the departmental adjudication process. |
| CGST Act, 2017 | Sec 50 | Tvl. Sai Cashew Processors v. Deputy State Tax Officer | Click Here | Interest Calculation: Interest on delayed tax must be calculated after adjusting excess payments already made by the petitioner. |
| CGST Act, 2017 | Sec 69 | Rohitkumar P. Sanghani v. State of Gujarat | Click Here | Bail for Professionals: Regular bail granted to an advocate whose role was limited to compliance activity with no evidence of conspiracy in fake GST firms. |
| CGST Act, 2017 | Sec 112 | Ratan Modi v. Comm. of CT & GST | Click Here | GSTAT Deadline: Since the Tribunal is now functional, appeals against 2019-20 orders must be filed before GSTAT by 30 June 2026. |
For More :- Read Important GST Case Laws 24.04.2026