Important GST Case Laws 04.05.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act | Sec 9 | PEE AAR Automotive Technologies (P.) Ltd., In re | Click Here | Classification: Condenser fans and blowers for bus ACs are classifiable as Parts (Heading 8415 90) rather than industrial fans (8414). |
| CGST Act | Sec 9 | Arti Pitaliya, In re | Click Here | Irrigation Parts: Concessional 5% rate for rubber rings applies only if they are made of hard rubber and used solely/principally for sprinkler/drip irrigation. |
| CGST Act | Sec 11 | Gitwako Farms India (P.) Ltd. v. Union of India | Click Here | Frozen Meat: Supply in unit containers is taxable at 5%; AAR/AAAR rulings prevail over general notifications. Petitioner entitled to reimbursement from the Army. |
| CGST Act | Sec 11 | Cargomen Logistics India (P.) Ltd. v. Addl. Comm. | Click Here | Alternate Remedy: Writ petition is not maintainable where a proper hearing was provided; assessee must use the statutory appeal route for misclassification disputes. |
| CGST Act | Sec 16 | Instakart Services (P.) Ltd. v. Union of India | Click Here | Bonafide ITC: Sec 16(2)(c) read down to allow ITC to bonafide recipients who comply with conditions, despite a supplier’s failure to pay tax to the government. |
| CGST Act | Sec 50 | Manoja Kumar Nayak v. Comm. GST & CX | Click Here | Interest/Penalty: No interest/penalty u/s 50(3) if disputed credit was reversed via GSTR-3B before SCN and was never actually utilized from the ledger. |
| CGST Act | Sec 74 | Manoja Kumar Nayak v. Comm. GST & CX | Click Here | Fraud Allegations: Invocation of extended limitation is unsustainable if based solely on a supplier’s admission without independent evidence or inquiry into the supplier’s existence. |
| CGST Act | Sec 171 | DG Anti-Profiteering v. Tata Play Ltd. | Click Here | Anti-Profiteering: DTH operator failed to pass on benefits of cumulative tax reduction upon GST onset. Profiteering upheld, but 18% interest deleted for the pre-June 2019 period. |
For More :- Read Important GST Case Laws 01.05.2026