GST CASE Law Digest 21.5.2026

By | May 22, 2026
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GST CASE Law Digest 21.5.2026

Relevant Act Section Case Law Title Brief Summary Citation
CGST Act, 2017 Section 2 Kerala Devaswom Recruitment Board, In re Examination fees collected from candidates by a statutory recruitment board constitute consideration for recruitment process services, which qualify as a taxable supply under Section 2(108).

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IGST Act, 2017 Section 4 Jageswar Saw v. Deputy Commissioner of Revenue, State Tax, Bureau of Investigation West Bengal SGST officers are proper officers for IGST enforcement under cross-empowerment when a transit vehicle is intercepted within state borders with false declarations, confirming valid jurisdiction for penalty.

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CGST Act, 2017 Section 7 Varaha Land (P.) Ltd., In re Separate simultaneous agreements for undivided land share and villa construction constitute an independent supply of service by the developer, regardless of whether the physical construction activity is outsourced to a sub-contractor.

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CGST Act, 2017 Section 9 Kerala Devaswom Recruitment Board, In re Examination fees collected by a statutory recruitment board represent actionable consideration for services and are fully liable to GST.

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CGST Act, 2017 Section 10 JBM Ecolife Mobility Surat (P.) Ltd., In re Operation and maintenance of e-buses for a municipal corporation on a per-kilometer basis is classified under SAC 996601 (rental services with operators). Concessional Entry 10(i) applies only if fuel costs are included; otherwise, a residual 18% GST applies under Entry 10(iii).

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CGST Act, 2017 Section 15 Varaha Land (P.) Ltd., In re Where separate agreements exist for land share and villa construction, the taxable value of construction service is determined under Notification No. 11/2017 by deeming one-third of the total cost as land value.

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CGST Act, 2017 Section 22 Kerala Devaswom Recruitment Board, In re A statutory recruitment board, acting as a taxable supplier of services, is legally required to obtain GST registration if its aggregate turnover crosses the standard prescribed thresholds of Section 22 or 24.

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CGST Act, 2017 Section 29 Sagar Enterprise v. Union of India A cryptic, non-speaking cancellation order following a Show Cause Notice that misses the specific default period violates Rule 22 and is illegal due to a failure to record reasons for severe civil consequences.

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CGST Act, 2017 Section 29 Creative Technomates v. Assistant Commissioner ST Registration cancelled due to non-filing/payment defaults may be conditionally restored via writ directions, requiring a revocation application, draft returns filing, and full tax deposits.

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CGST Act, 2017 Section 29 Goyal Brothers v. Commissioner, Central Goods and Services Tax Retrospective cancellation of GST registration without a specific prior notice explaining the retrospective grounds or disclosing the underlying supporting material is legally unsustainable.

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CGST Act, 2017 Section 74 Deepak Sharma v. Commissioner, Department of Trade and Taxes, Govt. of NCT of Delhi A demand order or Form GST DRC-07 for wrongful input tax credit (ITC) availment is void for want of jurisdiction if it is issued beyond the five-year limitation period from the extended due date of the annual return (FY 2017-18).

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CGST Act, 2017 Section 75 LRS of Krishan Lal v. Union of India An assessment order passed in the name of a deceased sole proprietor without giving a personal hearing to legal heirs violates natural justice principles under Sections 75(4) and 75(6).

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CGST Act, 2017 Section 107 Nadagouda Roadlines (P.) Ltd. v. Office of the Assistant Commissioner of Commercial Taxes (Audit) An appellate order rejecting a 371-day condonation of delay without checking affidavit evidence or assigning a valid rationale is a non-speaking order and must be restored for a fresh personal hearing.

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CGST Act, 2017 Section 107 R and S S Facility Services v. Deputy Commissioner of Commercial Taxes Where an ex-parte assessment order is challenged via writ due to natural justice violations, the court can direct the petitioner to utilize the statutory appeal process within a specified period for consideration on merits.

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CGST Act, 2017 Section 108 Interglobe Aviation Ltd. v. Additional Commissioner CGST South Commissionerate Interim protection from coercive recoveries may be granted when a revisional order passed against a tax refund is actively contested on statutory limitation grounds under Section 108(2)(b).

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CGST Act, 2017 Section 129 Shiva Enterprises v. State of U.P. Issuing a detention notice within seven days and a penalty order on the eighth day substantially complies with the statutory window, neutralizing a limitation-based writ challenge.

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CGST Act, 2017 Section 129 Shiva Enterprises v. State of U.P. Goods and conveyances belonging to a validly registered owner detained in transit can be directed for release against a security deposit equal to the penalty amount, under protest.

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CGST Act, 2017 Section 129 Shiva Enterprises v. State of U.P. The post-2021 amendment timelines of seven days are procedural and directory since no explicit adverse consequence is structured for breaches; an explanation for delay must, however, be recorded in internal notes.

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CGST Act, 2017 Section 129 Jageswar Saw v. Deputy Commissioner of Revenue, State Tax, Bureau of Investigation A delivery challan bearing an unauthorized driver’s signature fails the basic documentation check of Rules 55 and 138, validating transit detention and penalty actions.

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CGST Act, 2017 Section 129 Jageswar Saw v. Deputy Commissioner of Revenue, State Tax, Bureau of Investigation Generating e-way bills as an “unregistered person” with missing specifications acts as a material misdescription. Intent/mens rea is secondary in tax evasion matters, making detention justified.

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KGST Act, 2017 Construction Services Varaha Land (P.) Ltd., In re Co-terminus agreements for an undivided land share and villa construction are naturally bundled with construction services as the principal supply, falling under Heading 9954(ia) rather than 9954(xii).

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