GST CASE LAWS 21.07.2026
GST CASE LAWS 21.07.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Section 9 | Surendera Group of Institutions v. Union of India | Click Here | University affiliation is a statutory/regulatory function, not a supply. Affiliation fees are exempt from GST under Entry 66 of Notification 12/2017-CT (Rate), making tax demands unsustainable. |
| CGST Act, 2017 | Section 16 | Venus Infra Projects v. Assistant Commissioner of ST | Click Here | ITC claims on returns filed post-revocation of registration are invalid if the credit was already time-barred under Section 16(4) on the date of initial cancellation. |
| CGST Act, 2017 | Section 29 | M S Enterprises v. Commissioner, CGST | Click Here | Retrospective cancellation of GST registration was quashed because the underlying Show Cause Notice (SCN) failed to explicitly propose retrospective effect. |
| CGST Act, 2017 | Section 74 | Canon India (P.) Ltd. v. State Tax Officer/Group – VI | Click Here | Non-response to DRC-01A intimations amounted to non-cooperation and suppression, making the invocation of extended limitation under Section 74 valid and writ petitions non-maintainable. |
| CGST Act, 2017 | Section 74 | Canon India (P.) Ltd. v. State Tax Officer/Group – VI | Click Here | SCNs issued in Form GST DRC-01 within statutory time limits following proper DRC-01A intimations are legally valid and cannot be challenged on limitation grounds. |
| CGST Act, 2017 | Section 107 | Gayathri Enterprises v. Joint Commissioner, Appeals-II | Click Here | High Court declined writ jurisdiction where no violation of natural justice occurred; statutory appeal before the GSTAT is the appropriate remedy for factual disputes regarding export correlation. |
| CGST Act, 2017 | Section 107 | Challengers Events (P.) Ltd. v. State of Rajasthan | Click Here | Appeal delay was condoned where the Order-in-Original was uploaded under the wrong portal category, preventing the taxpayer from accessing it on time. |