GST DAILY CASE LAWS 18.05.2026
Here is the case law analysis table mapping out the Goods & Services Tax (GST) judgments with their specific statutory provisions, judicial titles, summaries, and citations.
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 76 | Gail (India) Ltd. vs. Additional Commissioner | Where an assessee maintains two separate GST registrations for two distinct service verticals for administrative convenience, and the tax collected has already been fully remitted by the transmission vertical, any recovery by the trading vertical is treated as a mere reimbursement. Invoking Section 76 here would invalidly result in double taxation. | Click Here | CGST Act, 2017 / SGST Act, 2017 |
| Rule 86A | Shreyash Retail (P.) Ltd. vs. Assistant Commissioner of State Tax | The Department cannot block an assessee’s Electronic Credit Ledger without a prior written order mapping out the “reasons to believe” regarding fraudulent availment or ineligibility of ITC. Failing to meet this statutory precondition renders the blocking illegal. | Click Here | CGST Rules, 2017 / SGST Rules, 2017 |
| Section 107 / 112 | MS Jericho Chemicals LLP vs. Union of India | A writ petition will not be entertained if a robust, alternative statutory appeal remedy before the Appellate Tribunal remains available to the petitioner within the extended timelines (notified up to June 30, 2026). | Click Here | CGST Act, 2017 |
| Section 54 | Asma Automobiles (P.) Ltd. vs. State of Bihar | Where the department completely withdraws an assessment order but fails to pass on the corresponding credit of the amounts already recovered, a refund of the recovered sum must be granted directly, subject only to basic administrative verification. | Click Here | CGST Act, 2017 / SGST Act, 2017 |
| Section 9 (Classification) | Sunita Kohli, In re | The GST classification of carrying bags depends strictly on their constituent material rather than environmental traits like biodegradability or compostability. Polymer/compostable plastic bags fall under Heading 3923, while paper bags fall under Chapter 48. | Click Here | CGST Act, 2017 / Customs Tariff Act, 1975 |
| Section 69 / 132 | Keyur Jayendrabhai Patel vs. State of Gujarat | An arrest for fake ITC processing is lawful if the substance of the “reasons to believe” is duly recorded and communicated. The statute does not mandate a specific form or the provision of a verbatim copy of the Commissioner’s internal recorded notes. | Click Here | CGST Act, 2017 |
| Section 9 (IGST Act – Sec 5) | Midas Tankers (P.) Ltd. vs. Union of India | Levying GST under forward charge on a shipping line for ocean freight in a CIF (Cost, Insurance, and Freight) import contract is unsustainable. Since the freight is part of a composite supply and already embedded in the customs duty paid by the buyer, separate taxation is barred. | Click Here | Integrated Goods and Services Tax Act, 2017 |
| Section 29 | Arun Metal Industries vs. Commissioner, Central Goods and Services Tax | Retrospective cancellation of a GST registration without serving a specific Show Cause Notice (SCN) proposing such retrospective effect, and without disclosing the underlying material relied upon, violates natural justice and is fundamentally illegal. | Click Here | CGST Act, 2017 / SGST Act, 2017 |
| Section 2(53) / 2(54) | P. Venugopal Naidu vs. Union of India | Tirumula Tirupati Devastanams (TTD) qualifies as a “Governmental Authority/Entity” as it was set up by statute, faces 100% state control, has its board appointed by the government, and performs civic functions. Works contracts provided to it are eligible for concessional GST rates during the relevant period. | Click Here | CGST Act, 2017 / Notification No. 11/2017-CT (R) |
| Section 2(72) | Bisra Stone Lime Company Ltd., In re | Mechanical processing such as crushing, sizing, screening, and grading of raw limestone and dolomite into marketable forms alters physical dimensions but does not alter chemical identity or commercial nomenclature. Hence, it does not amount to a “manufacture”. | Click Here | CGST Act, 2017 |
| Section 129 | Jamaludin vs. Commissioner of State Tax | Intercepting a consignment moving in the exact opposite direction of its declared destination, combined with e-way bill inconsistencies, banking irregularities, and links to shell entities, perfectly justifies vehicle detention under MOV proceedings. | Click Here | CGST Act, 2017 |
| Section 129 / 130 | S.P. Metals vs. Additional Commissioner of Commercial Taxes | Where a penalty equal to 200% of the tax has been paid following a modified detention order, and a department revision is pending with a stay on the appellate order, the goods and vehicle can be released against an indemnity bond to secure potential liabilities. | Click Here | CGST Act, 2017 |
| Section 122(1) | Tvl. SAM Enterprises vs. Commercial Tax Officer | In cases of circular trading and fake ITC routing to inflate turnover, the penalty under Section 122 matches the total quantum of the ineligible ITC. The general statutory cap of Rs. 10,000 is unavailable because the provision explicitly uses the expression “whichever is higher”. | Click Here | CGST Act, 2017 |