GST CASE LAWS 16.09.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
Maharashtra Goods and Services Tax Act, 2017	Classification / Tariff Heading 2106 9099	Sharad Sadashiv Patil, In re	Masala Paan, being prepared from various ingredients and lacking specific classification under Chapter 21, falls under residual Tariff Heading 2106 9099 and attracts 18% GST under Entry No. 23 of Schedule III to Notification No. 1/2017-CT (Rate).	Click Here
Central Goods and Services Tax Act, 2017	Section 7	SBF Ispat (P.) Ltd., In re	Electricity generated at an off-site solar plant under the same GSTIN and injected into the DISCOM grid without a wheeling-banking agreement represents an outward supply at nil rate rather than captive consumption; hence, ITC on solar plant procurements was rightly disallowed.	Click Here
Central Goods and Services Tax Act, 2017	Section 8	Sharad Sadashiv Patil, In re	Mixing ingredients like desiccated coconut, mouth freshener, tutti-frutti, raisins, dates, and gulkand on betel leaf produces a distinct final item where individual identities dissolve, meaning the supply of Masala Paan is not a composite supply.	Click Here
Central Goods and Services Tax Act, 2017	Section 11	Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority	Services for the operation and management of Urban Health and Wellness Centres (UAAMs) and Polyclinics under the Ayushman Bharat scheme are healthcare services rendered by a clinical establishment and exempt under Entry No. 74 of Notification No. 12/2017-CT (Rate).	Click Here
Central Goods and Services Tax Act, 2017	Section 11	Naroda Enviro Projects Ltd. v. Union of India	Industrial waste treatment and pollution control carried out by an entity registered under Section 12AA of the Income-tax Act constitutes preservation of the environment under Chapter 99 (Clause 2(r)(iv)), qualifying for Nil rate under Notification No. 12/2017.	Click Here
Central Goods and Services Tax Act, 2017	Section 16	Sakhsham Knowledge Services (P.) Ltd. v. Nitin Bansal	ITC denial based strictly on GSTR-2A vs. GSTR-3B mismatches without examining invoice possession, receipt of goods/services, or tax payment by the supplier is unsustainable; mere non-reflection in GSTR-2A cannot defeat an eligible ITC claim.	Click Here
Integrated Goods and Services Tax Act, 2017	Section 16	Fives Call – KCP Ltd. v. Chief Commissioner of Customs	An IGST refund claim on zero-rated exports cannot be rejected merely based on Board Circular No. 37/2018, which was struck down as ultra vires; the claim must be examined under statutory provisions and rules.	Click Here
Central Goods and Services Tax Act, 2017	Section 29	Ricon Enterprises v. Commissioner of State Tax	Retrospective cancellation and suspension under Section 29(2) are valid when fraud is alleged and opportunity to respond was granted; a writ challenging Section 29(2) and Rule 21A without replying to the SCN is premature.	Click Here
Central Goods and Services Tax Act, 2017	Section 54	Shilpa Medicare Ltd. v. Union of India	Following the striking down and subsequent omission of Rule 96(10) regarding refund of integrated tax paid on exports, ongoing show cause notices and proceedings founded on that rule are unsustainable and quashed.	Click Here
Central Goods and Services Tax Act, 2017	Section 69	Ramu Gupta v. Union of India	Regular bail was granted to an applicant arrested for alleged unregistered manufacture and misclassification of pan masala, as documentary/electronic evidence was already secured, custodial interrogation was unnecessary, and the maximum punishment is 5 years.	Click Here
Central Goods and Services Tax Act, 2017	Section 73	Sakhsham Knowledge Services (P.) Ltd. v. Nitin Bansal	Uploading a DRC-01 summary accompanied by an SCN addressed to a completely different taxpayer fails statutory SCN requirements and natural justice, rendering the entire assessment and demand void ab initio.	Click Here
Central Goods and Services Tax Act, 2017	Section 74	Naroda Enviro Projects Ltd. v. Union of India	Non-payment of GST under a bona fide belief of charitable exemption under Section 12AA, followed by voluntary registration and tax compliance, does not establish wilful suppression or fraud; hence, invocation of Section 74 is invalid.	Click Here
Central Goods and Services Tax Act, 2017	Section 74	Singapore Airlines Ltd. v. Union of India	Whether an airline that neither received CRS services nor paid consideration qualifies as a “recipient” liable to IGST touches upon the jurisdictional root; thus, a writ petition is maintainable despite an alternate statutory remedy.	Click Here
Central Goods and Services Tax Act, 2017	Section 107	Ocean Ceratech (P.) Ltd. v. State of Rajasthan	An appeal delay attributed to a director’s illness and receipt of the order solely via portal upload was condoned to prevent severe prejudice, directing the Appellate Authority to adjudicate the excess ITC dispute on merits.	Click Here
Central Goods and Services Tax Act, 2017	Section 142	Naganath Constructions v. Government of Karnataka	Class-I civil contractors executing public works who bore an incremental tax burden due to the introduction of the GST regime hold an enforceable right to prompt verification and reimbursement of differential GST from the State.	Click Here