GST CASE LAWS 24.07.2026
GST CASE LAWS 24.07.2026
| Section | Case Law Title / Source | Brief Summary | Citation | Relevant Act |
| Section 7 | Union of India v. Gujarat Chamber of Commerce and Industry | SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits arising from immovable property and does not constitute a ‘supply’ under GST. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | D. Sureshbabu v. Kerala State Electricity Board Ltd. | Where works were completed post-GST rollout, deducting embedded KVAT/Service Tax from quoted contract values and levying GST on the resultant amount is valid, with any quantification disputes left to appropriate forums. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 | Zach Rubber (P.) Ltd. v. State Tax Officer | Denial of ITC under Section 16(4) for March 2020 return (filed 17.11.2020) is unsustainable given the benefit extended under Section 16(5) for returns submitted before 30.11.2021; matter remanded for fresh consideration. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 29 | Munna Chaudhary v. Union of India | Cancellation of GST registration without granting a personal hearing, coupled with an SCN lacking the officer’s identity and mandatory Document Identification Number (DIN), is legally invalid and warrants restoration. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 30 | Munna Chaudhary v. Union of India | Rejection of revocation application via an SCN lacking officer details/DIN and ignoring reasonable causes (illness, family tragedy) reflects non-application of mind; procedural defects cannot be cured retrospectively by later circulars. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 47 | Tvl. New Shivsakthi Traders v. Assistant Commissioner (ST) | Non-issuance of notice in Form GSTR-3A or non-adherence to SOP Circulars does not absolve a taxpayer of the statutory obligation to file annual returns; levy of late fee under Section 47 is justified. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 | P. Venkataramaniah & Co. v. Assistant Commissioner ST | Passing a single composite assessment order covering multiple tax periods for works contract services is invalid; separate period-wise notices and orders must be issued. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 | North East Petrochemicals v. Union of India | Issuance of a consolidated show cause notice and order covering multiple financial years under Section 73 is within the jurisdiction of the Proper Officer, though merits remain open to statutory appeal. | Click Here |