GST CASE LAW 23.09.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 6	Shree Maruti Stone Industries v. Assistant Commissioner, CGST and Central Excise	Consolidated demand covering years already under State GST proceedings violates Section 6 statutory bar on parallel proceedings; overlapping years must be excluded.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Commissioner ESD MeeSeva, In re	Authorized MeeSeva service providers are not equivalent to Government; additional user charges over statutory fees are taxable service consideration, making exemptions under Notification 12/2017-CT(R) unavailable.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Shree Karni Electrovision v. Union of India	Where supplier faced IBC proceedings without depositing collected GST, Section 16(2)(c) mandates actual payment of tax, justifying ITC denial to the recipient.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Shree Karni Electrovision v. Union of India	Constitutional validity of Section 16(2)(c) upheld; conditions to avail ITC must be satisfied conjointly and cannot be read down based on practical impossibility (lex non cogit ad impossibilia).	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Shree Karni Electrovision v. Union of India	Upon supplier default in depositing GST prior to IBC proceedings, statutory condition requires actual tax payment, making recovery of uncollected ITC from recipient permissible in law.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal	Disallowing ITC solely due to GSTR-2A mismatch without invoice-wise verification or examining submitted reconciliation, RCM claims, and certificates was unwarranted; matter remanded for reconsideration on merits.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal	Where supplier wrongly paid IGST instead of CGST/SGST on intra-State property renting, ITC claimed under CGST/SGST by recipient was correctly availed as tax reached the Government with no revenue loss.	Click Here	Central Goods and Services Tax Act, 2017
Section 25	Eclipse Hospitality LLP v. Superintendent of Central Excise GST Range I Adyar Division Chennai South Commissionerate	Rejection of fresh registration application solely for non-filing of returns up to cancellation date after statutory due date had expired was unsustainable as a party cannot be compelled to do an impossible act.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	SRD Groups v. State of Assam	Restoration of GST registration cancelled for non-filing of returns allowed subject to filing all pending returns within 30 days and paying tax, interest, penalty, and late fee arrears.	Click Here	Central Goods and Services Tax Act, 2017
Section 54	Pranav Overseas LLP v. Union of India	Amendment to Rule 89(5) by Notification No. 14/2022-CT including input services in refund formula was held curative and retrospective; RFD-03 memos quashed and refunds directed under amended Rule 89(5) read with Section 54.	Click Here	Central Goods and Services Tax Act, 2017
Section 75	R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal	Ex parte demand order confirmed despite appellant facing FIR, judicial custody, and office fire was set aside and remanded for fresh hearing in the interest of natural justice.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Oasys Marketing Agency v. Appellate Authority / Deputy Commissioner (CT)	Rejection of statutory appeal on limitation grounds violated express court directions in a prior writ order that granted two weeks to appeal without insisting on limitation; order set aside and appeal restored.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Syed Ahamed Ibrahim v. Assistant Commissioner (ST) (RAL) (FAC)	Filing appeal with cash ledger pre-deposit creates a deemed stay on recovery, but provisional Rule 86A credit ledger blocking (capped at 1 year) operates independently and unblocking requests must be considered under Rule 86A.	Click Here	Central Goods and Services Tax Act, 2017
Section 109	Mandalaneni Srinivasarao v. Maa Engineering & Energy	Department’s appeal challenging condonation of delay does not fall under Special Bench scope; requests to put appeal in abeyance or list before Special Bench were rejected.	Click Here	Central Goods and Services Tax Act, 2017