GST CASE LAW 29.08.2026
GST CASE LAW 29.08.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| Central Goods and Services Tax Act, 2017 | Section 9 | Smt. Lalitha S. v. Deputy Commissioner | Click Here | Compulsory acquisition/expropriation of property for highway widening does not constitute a supply under GST; deducting GST from compensation is ultra vires and refundable. |
| Central Goods and Services Tax Act, 2017 | Section 17 | Commissioner CGST & CX v. Power Tech Global (P.) Ltd. | Click Here | Notification No. 14 of 2022 excluding MEIS duty scrips from aggregate exempt supply value operates prospectively; ITC on scrips cannot be claimed retrospectively as a vested right. |
| Central Goods and Services Tax Act, 2017 | Section 29 | Morvi Nandan Healthcare (P.) Ltd. v. State of Chhattisgarh | Click Here | Omission of personal hearing date/time in Form GST REG-17 show-cause notice violates natural justice, invalidating both the notice and the registration cancellation order. |
| Central Goods and Services Tax Act, 2017 | Section 39 | Umen Chandra Roy v. Union of India | Click Here | Departmental circulars imposing a 6-month cap on ITC rectification applications cannot override substantive statutory rights under Section 16(5); rejection based on circular cut-offs is unsustainable. |
| Central Goods and Services Tax Act, 2017 | Section 49 | NCC Ltd. v. Union Territory of J & K | Click Here | Blocking an Electronic Credit Ledger under Rule 86A without recording reasons or providing a prior hearing violates natural justice (audi alteram partem) due to severe civil consequences. |
| Central Goods and Services Tax Act, 2017 | Section 54 | Kuntal Granites (P.) Ltd. v. Deputy Commissioner of Customs | Click Here | Matter regarding suspension of IGST export refund due to alleged non-possession of EPCG license was remanded to permit filing supporting documents for fresh adjudication. |