GST TAX CASE LAWS 07.5.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 5	Additional Director General of the Directorate General of GST Intelligence DGGI v. Ms. Sarvadeva Vanijya (P.) Ltd.	Click Here	An interim order for the release of a perishable areca nuts consignment was modified to allow the required bank guarantee to be furnished in favour of the Additional Director General, DGGI (Respondent No. 3) instead of Respondent No. 2.
Central Goods and Services Tax Act, 2017	Section 7	John Distilleries (P.) Ltd., In re	Click Here	Card rebates received from a bank by a liquor manufacturer (as post-transaction financial adjustments on a corporate card used for paying excise duty) constitute transactions in money. They do not form consideration for any supply and are not liable to GST.
Central Goods and Services Tax Act, 2017	Section 7	Tata Sons (P.) Ltd. v. Union of India	Click Here	Damages, interest, and legal costs paid by Tata to NTT Docomo under a High Court settlement following an international arbitration award (for failing to find a buyer for Docomo’s shares) do not amount to a “supply” under Section 7(1) or an import of service, and are not liable to IGST.
Central Goods and Services Tax Act, 2017	Section 16	ABE Security Mechanics (P.) Ltd. v. Superintendent of Central Tax	Click Here	An ITC claim for FY 2019-20 disallowed under Section 16(4) was remanded for reconsideration. The newly inserted Section 16(5) carries a non-obstante clause that permits ITC for the year under consideration if the relevant returns were filed before November 30, 2021 (the petitioner filed on September 30, 2020).
Central Goods and Services Tax Act, 2017	Section 16	Inam Impex (P.) Ltd. v. Assistant Commissioner (ST)	Click Here	A constitutional challenge to Section 16(2)(c) was not examined because the factual matrix regarding the mismatch of returns and whether the supplier deposited the tax required scrutiny through statutory appellate and document verification remedies.
Central Goods and Services Tax Act, 2017	Section 16	Maruti Enterprise v. Union of India	Click Here	The constitutional challenge to Section 16(2)(c) failed. ITC is a statutory concession rather than an inherent right, and the statute explicitly conditions its availment on the tax being actually paid to the government, while providing mechanisms for reversal and re-availment.
Central Goods and Services Tax Act, 2017	Section 73	Additional Director General of the Directorate General of GST Intelligence DGGI v. Ms. Sarvadeva Vanijya (P.) Ltd.	Click Here	The department’s request to enhance a bank guarantee to secure potential penalties alongside short-paid tax for releasing perishable goods was denied. The interim bank guarantee matching the tax amount was deemed adequate, preserving the department’s right to enforce penalties later.
Central Goods and Services Tax Act, 2017	Section 112	A.I.B. Fabrication and Electricals Work v. Union of India	Click Here	A writ petition challenging the cancellation of GST registration was dismissed as non-maintainable because an alternative, efficacious appellate remedy was fully available before the newly established GST Appellate Tribunal.