GST CASE LAWS 18.05.2026

Here is the case law and notification analysis compiled into a clean, professional, and scannable table mapping out the relevant acts, sections, titles, and legal briefs.

Relevant Act	Section / Notification	Case Law Title / Notification No.	Brief Summary	Citation
CGST Act, 2017	Sec 11	Yash Innovative Solution LLP v. Joint Commissioner GST	Passing an adjudication order without evaluating a statutory project management consultancy exemption plea under Notification No. 12/2017 renders the order unsustainable. Matter remanded for fresh year-wise consideration.	Click Here
IGST Act, 2017	Sec 16	Sri Sai Vishwas Polymers v. Union of India	A writ petition challenging a zero-rated export refund-restriction rule becomes infructuous if the rule has already been struck down by a High Court and subsequently omitted by Notification No. 20/2024-Central Tax.	Click Here
CGST Act, 2017	Sec 29	Nijumoni Gogoi v. Union of India	Cancelling a transport service provider’s GST registration using a vague Show Cause Notice (SCN) and a non-speaking order that lacks specific reasons violates natural justice and is illegal.	Click Here
CGST Act, 2017	Sec 50	Vandana Global Ltd. v. Principal Commissioner Central GST	Following the retrospective amendment to Section 50(1), interest on delayed GST returns can only be calculated on the net cash liability (tax paid through the electronic cash ledger) rather than the gross output tax.	Click Here
CGST Act, 2017	Sec 54	K Line India (P.) Ltd. v. Union of India	If an initial SEZ zero-rated supply refund claim is rejected on limitation grounds without issuing a deficiency memo or a personal hearing, a subsequent refund application must be examined fresh under Rules 90 and 92.	Click Here
CGST Act, 2017	Sec 69	Abdul Karim v. Union of India	Arrest Safeguards: Arrest for CGST offenses is lawful and does not violate Articles 21 or 22 if the grounds/authorization were served, family was informed, and the memo was witnessed. Remand Validity: A remand order holds merit if the application outlines clear grounds and the Magistrate explicitly notes compliance and justification.	Click Here
CGST Act, 2017	Sec 70	Morlatis Engineering & Construction (P.) Ltd. v. UOI	Summons issued by the DGGI/proper officer to attend and produce business records regarding alleged fake input tax credit (ITC) from July 1, 2017 onwards are valid ongoing investigative actions.	Click Here
CGST Act, 2017	Sec 73	Aruna Slab Polishing Industries v. Assistant Commissioner	A single composite assessment order spanning multiple tax periods or financial years is legally invalid. Tax authorities must initiate separate, fresh, year-wise or period-wise assessment proceedings.	Click Here
CGST Act, 2017	Sec 73	NHD Motors v. Government of N.C.T. of Delhi	An ex-parte demand order is unsustainable if the SCN was uploaded under the obscure ‘Additional Notices’ tab before portal design updates made it easily visible, denying the assessee an effective chance to reply.	Click Here
CGST Act, 2017	Sec 74	Foodlink F & B Holdings (India) v. Union of India	A writ petition filed against a Form GST DRC-01A pre-SCN intimation is premature. An intimation is not a final demand order; the assessee must await the regular show-cause notice and subsequent adjudication.	Click Here
CGST Act, 2017	Sec 75	Yash Innovative Solution LLP v. Joint Commissioner GST	An adjudication order is legally void and must be quashed if the final tax liability assessed (Rs. 2.06 crore) significantly exceeds the demand amount originally proposed in the SCN (Rs. 57.56 lakh).	Click Here
CGST Act, 2017	Sec 75	Abbott Healthcare (P.) Ltd. v. Union of India	Failure by the adjudicating authority to examine the assessee’s written submissions or an official Audit Report concerning wrongful Input Service Distributor (ISD) credit allocations violates natural justice.	Click Here
CGST Act, 2017	Sec 107	Neha Sales Marketing v. State of Telangana	A taxpayer who bypasses the statutory appellate route to file a delayed writ petition citing late knowledge of a Section 73 order will be relegated back to the appellate authority with a delay condonation plea.	Click Here
CGST Act, 2017	Sec 107	Marathon Electric India (P.) Ltd. v. Union of India	An appellate order upholding a refund rejection for IT software service exports must be quashed and remanded if it is non-speaking and fails to address the specific submissions raised by the exporter.	Click Here
CGST Act, 2017	Sec 107	Tvl. Dr. M. Sundaram Hospital (P.) Ltd. v. STO	Writ jurisdiction will not be entertained if a dispute requires evaluating complex factual findings recorded by the AO (such as the presence or absence of fraudulent intent under Section 74); the proper course is a statutory appeal.	Click Here
CGST Act, 2017	Sec 112	Kai International (P.) Ltd. v. Commissioner of CT & GST	A writ petition challenging a modified classification demand on export supplies will be dismissed if the assessee deliberately bypassed the statutory appellate remedy available before the GSTAT.	Click Here
CGST Act, 2017	Sec 171	DGAP v. Samridhi Realty (P.) Ltd.	Anti-profiteering complaints are settled and closed with no contravention if the DGAP finds that the aggregate ITC benefit was fully passed on to all eligible buyers prior to the issuance of the Completion Certificate (OC).	Click Here
CGST Act, 2017	Sec 171	Director General of Anti-Profiteering v. Pacific Development Corporation Ltd.	Excess Tax Collection: Collecting 12% GST instead of the revised 1% rate on pre-OC units and retaining the post-GST ITC benefits constitutes profiteering. The quantified amount must be returned to home-buyers. Interest Liability: Statutory interest at 18% is non-discretionary and mandatory from the date of collection to the date of refund, as the developer retained excess consideration. Penalty Operational Window: Where a contravention continues past Jan 1, 2020, a penalty is leviable strictly for the portion of the infraction that occurred while the penal clause was operationally effective.	Click Here