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GST CASE LAWS 28.09.2026
| SECTION | CASE LAW TITLE | Brief Summary | Citation | Relevant Act |
| Section 9 | Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K | GST on rentals cannot be demanded for the period prior to 08.07.2017 as GST came into force only thereafter; the petitioner-taxi union is liable for GST dues starting from 08.07.2017 onwards. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 | PBS Traders v. Assistant State Tax Officer | Input Tax Credit (ITC) filed within the extended deadline under Section 16(5) cannot be denied solely on the ground of limitation under Section 16(4). | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 | Sumant Kumar Agarwal v. Commissioner of CGST & CX | Disallowance of ITC for delayed return filing was set aside following the retrospective insertion of Section 16(5) and 16(6), as the returns were filed within the newly extended timeframe. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 | Vinod George v. State Tax Officer | Returns filed before the cut-off date of 30.11.2021 prescribed by Section 16(5) are eligible for ITC, invalidating denial orders based on Section 16(4) limitation. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 54 | Shruti Bansal v. Solitaire Pharmacia (P.) Ltd. | Minor inclusions of ineligible ITC in Net ITC computation under Rule 89(4) do not warrant disturbing a refund grant if the maximum allowable refund remains higher than the sanctioned amount. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 54 | Shruti Bansal v. Solitaire Pharmacia (P.) Ltd. | Export turnover for unutilised ITC refund under bond/LUT is determined by invoice date within the relevant period, not the actual shipping/export date, provided the export is established. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 54 | Union of India v. ABB Global Industries and Services (P.) Ltd. | Following the omission of Rule 96(10) without any saving clause, ongoing restrictions under it cannot be maintained to deny export service tax refunds. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 65 | Yatra Online Pvt ltd v. Commissioner, CGST, Gurugram | Convenience fees and cancellation charges collected by air travel agents are integral to Air Travel Agent Services and do not constitute a distinct Business Auxiliary Service. | Click Here | Finance Act, 1994 |
| Section 67 | Yatra Online Pvt ltd v. Commissioner, CGST, Gurugram | Where tax is paid under Rule 6(7) on basic fare, convenience fees and cancellation charges form part of a single naturally bundled air travel service, attracting no further service tax. | Click Here | Finance Act, 1994 |
| Section 73 | Yatra Online Pvt ltd v. Commissioner, CGST, Gurugram | Invocation of the extended period of limitation under Section 73 is unsustainable where regular returns were filed, audit conducted, and no evidence of fraud or intent to evade exists. | Click Here | Finance Act, 1994 |
| Section 73 | Asterlakshya Builders and Developers (P.) Ltd. v. Deputy Commissioner of State Tax | Issuing a consolidated show cause notice and order covering multiple financial years in a single proceeding is impermissible; separate year-wise notices are mandatory. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 | Venspra Impex v. Deputy Commissioner ST | Composite assessment orders under Section 74 covering multiple tax periods are invalid, as distinct notices and adjudications are required for each individual period. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 78 | Yatra Online Pvt ltd v. Commissioner, CGST, Gurugram | Penalties under Sections 77 and 78 and interest under Section 75 are unsustainable when non-payment was based on a bona fide belief and standard industry practices without suppression. | Click Here | Finance Act, 1994 |
| Section 93 | Yatra Online Pvt ltd v. Commissioner, CGST, Gurugram | Exemption Notification 22/1997-ST applies to receipts including cancellation charges when composition tax is paid under Rule 6(7) during the pre-negative-list regime. | Click Here | Finance Act, 1994 |
| Section 107 | Mandalaneni Srinivasarao v. Maa Engineering & Energy | Departmental appeals challenging appellate delay condonation become infructuous once the department acts upon the order, restores registration, and allows business resumption. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 | Mandalaneni Srinivasarao v. Maa Engineering & Energy | The First Appellate Authority cannot exercise equitable constitutional powers under Article 226 to condone appeal filing delays beyond the statutory limits specified in the Act. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 | Mandalaneni Srinivasarao v. Maa Engineering & Energy | Portal bars preventing revocation requests under Rule 23 do not extinguish a taxpayer’s statutory right to challenge a registration cancellation order via a Section 107 appeal. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 112 | Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate | The Appellate Tribunal will refuse to admit an appeal if the aggregate personal penalty amount levied under Section 122(3) does not exceed the statutory monetary threshold of Rs 50,000. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 129 | Anand Enterprises v. Ruby Singh, Additional Commissioner | Interception with an expired e-way bill, unupdated Part-B, route deviation, and unapproved vehicle substitution justifies penalty under Section 129 as intent to evade is presumed. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 132 | Kapil Chugh v. State of U.P. | Parallel criminal prosecution under BNS/BNSS for alleged fake ITC non-payment is barred when special GST law enactments govern the same tax offences; general criminal proceedings were quashed. | Click Here | Central Goods and Services Tax Act, 2017 |