| Tariff Heading 9018 / Entry No. 483, Schedule I |
Lab Medica Systems (P.) Ltd., In re |
Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate). |
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Gujarat Goods and Services Tax Act, 2017 / CGST Act, 2017 |
| Section 67(4) |
Surendra Sharma v. State of Assam |
The power to seal premises under Section 67(4) ceases once search proceedings conclude with the seizure of documents or goods; keeping premises sealed for four months post-search was held illegal. |
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Central Goods and Services Tax Act, 2017 |
| Rule 86A |
Jagdish Prasad Agrawal v. Union of India |
Blocking of ITC without recording reasons and meeting preconditions violates Rule 86A; since the ledger became unblocked by operation of law during pendency, petition was disposed of with a caution of liability for future non-compliance. |
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Central Goods and Services Tax Rules, 2017 |
| Section 107 |
Pokran Co-operative Marketing Society Ltd. v. State of Rajasthan |
High Court exercised writ jurisdiction under Article 226 to condone appeal filing delay caused by uncontrollable medical grounds, directing disposal on merits subject to statutory pre-deposit and late fee payments. |
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Central Goods and Services Tax Act, 2017 |
| Section 112 |
Lux Industries Ltd. v. Commissioner State Tax |
Applications for early hearing of 21 appeals before the GSTAT were allowed due to significant financial hardship caused by blocked refunds, procedural compliance, and lack of Revenue objection. |
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Central Goods and Services Tax Act, 2017 |
| Section 122(1) / Section 107 |
Arun Kumar Jain v. Additional Commissioner CGST Delhi West Commissionerate |
Writ petition challenging penalties levied on corporate directors under Section 122(1) was declined, relegating petitioners to the alternative statutory appeal remedy under Section 107 despite pending Supreme Court litigation. |
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Central Goods and Services Tax Act, 2017 |
| Section 168A |
Reckitt Benckiser (India) (P.) Ltd. v. State of Tamil Nadu |
Petitions challenging limitation extension notifications, orders, and show-cause notices were disposed of as infructuous after the State Tax Officer’s report supported the petitioner’s stand. |
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Central Goods and Services Tax Act, 2017 |
| Section 169 |
Ved Enterprises Unnao v. State of U.P. |
Serving a show cause notice solely by uploading it on the GST portal after the cancellation of business registration fails statutory service norms and natural justice, rendering the resulting order invalid. |
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Central Goods and Services Tax Act, 2017 |
| Section 171 |
DG Anti Profiteering, DGAP v. Vimal 70MM, Hyderabad |
Increasing ticket base prices when the GST rate on cinema tickets up to ₹100 dropped from 18% to 12% to maintain identical cum-tax prices violated anti-profiteering norms; respondent ordered to deposit excess amount with interest in the CWF. |
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Central Goods and Services Tax Act, 2017 |
| Section 171 |
DG Anti Profiteering, DGAP v. Arjun Theatre 70MM |
Increasing base prices of Balcony, Dress Circle, and First Class tickets upon reduction of GST rate from 18% to 12% to keep ticket prices unchanged amounted to profiteering; refund with interest ordered to the Consumer Welfare Fund. |
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Central Goods and Services Tax Act, 2017 |
