GST Daily Case law Digest 13.05.2026
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| C-Form | Addl. Chief Secretary vs. Southern Agrifurane Industries | Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. | Click Here | CST Act / GST |
| 25 | Thermo Fisher Scientific India (P.) Ltd., In re | Separate registration in Odisha is not required if contracts, invoicing, and administration are managed by the HO in Maharashtra without an independent setup. | Click Here | CGST Act, 2017 |
| 29 | Sri Laxmi Narasimha Metals vs. Appellate JC | A non-speaking SCN for GST cancellation that lacks specific contraventions is a foundational defect that cannot be cured by the taxpayer’s participation in an appeal. | Click Here | CGST Act, 2017 |
| 174 | Abis Exports India (P.) Ltd vs. State of Chhattisgarh | Pre-GST tax incentives/subsidies must continue unless specifically rescinded, as mandated by the legal saving clause. | Click Here | CGST Act, 2017 |
| Principles of NJ | Kalinga Trader vs. JC, GST & Central Excise | An Order-in-Original is liable to be quashed if a hearing notice was not served, as it violates the principles of natural justice. | Click Here | CGST Act, 2017 |
| 74 | Gyankeer Tobacco Products vs. Addl. Commissioner | SCNs issued under Section 74 without fresh material to reopen matters already settled in AAR proceedings reflect a jurisdictional error. | Click Here | CGST Act, 2017 |
| 7 | Union of India vs. Torrent Power Ltd. | Road restoration charges reimbursed to a municipal body are compensatory in nature and do not constitute “consideration” for a taxable supply. | Click Here | CGST Act, 2017 |
| 132 | Hansraj Gurjar vs. Union of India | Bail denied in a fake invoice syndicate case due to the gravity of the economic offence and the lack of extenuating circumstances. | Click Here | CGST Act, 2017 |
| 69 | Devendra Surana vs. Union of India | Anticipatory bail granted for wrongful ITC claims where the amount was deposited, transactions were documented, and custodial interrogation was unnecessary. | Click Here | CGST Act, 2017 |
| 69 / BNSS | Jagadish Upadhyay vs. Supdt. of Central GST | Regular bail granted on grounds of parity and completion of investigation after a prolonged period of judicial custody. | Click Here | CGST Act, 2017 |