Important GST Case Laws 27.04.2026

Relevant Act / Authority	Section / Subject	Case Law Title / Notification	Citation / Date	Brief Summary
Customs Tariff Act	Heading 8526	Gurmat Impex & Shipping Services v. Comm. Customs	Click Here	Classification: “Alesea Reel Tracking Devices” are classifiable as radio navigational aids (8526 91 90) due to their principal GPS tracking function.
IGST Act, 2017	Sec 13	Sabre Travel Network (India) v. Union of India	Click Here	Jurisdiction: Issues regarding intermediary classification and place of supply for exports were directed to be decided by the Appellate Tribunal.
CGST Act, 2017	Sec 16(4)	Saurabh Agarwalla v. Union of India	Click Here	ITC Timeline: Retrospective amendment to Sec 16 allows ITC for FY 2017-21 in returns filed up to 30 Nov 2021; demand and penalty set aside.
CGST Act, 2017	Sec 74	Nagpur Ashok v. Additional Director General	Click Here	Consolidated SCN: A single show-cause notice covering multiple financial years is impermissible; each tax period must be adjudicated separately.
CGST Act, 2017	Sec 129	Nishu v. Union of India	Click Here	Transit Detention: Insistence on personal appearance of the owner is unjustified; authorized representatives/advocates are permitted under Section 116.
Gujarat GST Act	Exemption	Jiva Sciences (P.) Ltd., In re	Click Here	Animal Husbandry: “Semen Sorting Services” are exempt from GST as support services for animal husbandry under Heading 9986.