GST CASE LAWS 15.06.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| Integrated Goods and Services Tax Act, 2017 | Section 12 | Maithani Enterprises, In re | Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning it fails export conditions, and a refund of unutilized ITC cannot be claimed. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 16 | Narayan Enterprise v. Union of India | Denying ITC to a bona fide purchaser solely because the registered supplier defaulted on depositing the collected tax is unjustified if there is no proof of collusion. The Revenue must pursue the defaulting supplier instead. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 16 | Barun Kumar Biswas v. Union of India | An ITC demand raised under non-fraud adjudication cannot be sustained solely on the grounds that the underlying supplier’s GST registration was retrospectively cancelled. |
2026
|
| Central Goods and Services Tax Act, 2017 | Section 47 | Tvl. KPK fuel services v. State Tax Officer | The statutory late fee under Section 47 applies to both late filing and complete non-filing of the GSTR-9 annual return. The argument that late fees do not apply to total non-filing is legally untenable. |
2026
|
| Central Goods and Services Tax Act, 2017 | Section 73 | Moothaveettil Elvana Ramesh Kumar v. Union of India | An adverse demand order under Section 73 is unsustainable and liable to be quashed if a taxpayer has merely inadvertently utilized valid IGST credit to discharge output CGST and SGST liabilities. |
2026
|
| Central Goods and Services Tax Act, 2017 | Section 74 | Jorabat Shillong Expressway Ltd. v. Union of India | Jurisdictional challenges against DGGI and CGST officers fail if the issuing and adjudicating officials are properly appointed and empowered under statutory notifications to execute actions under Sections 73 and 74. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 74 | Rithwik Projects (P.) Ltd. v. Union of India | Clubbing multiple financial years into a single consolidated Show Cause Notice (SCN) and a composite order is beyond statutory jurisdiction. Assessments must be period-specific, making such a consolidated notice and recovery void ab initio. |
2026
|
| Central Goods and Services Tax Act, 2017 | Section 107 | Jorabat Shillong Expressway Ltd. v. Union of India | A writ petition is not maintainable when the core dispute involves a mixed question of facts and law (such as classification or exemptions) and no gross violation of natural justice is present. The taxpayer must utilize the statutory appellate route. |
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| Central Goods and Services Tax Act, 2017 | Section 125 | Tvl. KPK fuel services v. State Tax Officer | Since there is no specific separate penalty prescribed for the non-filing of an annual return, the department is legally justified in imposing a general penalty under Section 125 in addition to the late fee under Section 47. |
2026
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| Haryana Goods and Services Tax Act, 2017 | N/A (Classification) | Nichirin Imperial Autoparts India, (P.) Ltd., In re | Brake hoses manufactured for vehicles, consisting primarily of vulcanized rubber with minor steel fittings, retain the essential character of general-purpose rubber hoses for fluid transmission. They fall under Heading 4009 and attract 18% GST. |
2026
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