| Sr No | Case Law Title | Short Summary | Citation | Relevant Act | Section |
|---|
| 1 | Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd. | Supreme Court stayed proceedings on the taxability of online games, pending final hearing. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 2 |
| 2 | Sterling and Wilson (P.) Ltd. v. Joint Commissioner | Supply of solar power generating systems is a composite supply attracting 5% GST, not 18% as a works contract. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 2 |
| 3 | MS Enterprises v. Sales Tax Officer Class-II/ Avato | GST registration cancellation order was quashed as the taxpayer was found to be operating from the registered place of business. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 29 |
| 4 | Haradiya Enterprises v. Superintendent of Central Tax | Suspension of GST registration without considering the taxpayer’s reply was deemed too harsh. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 29 |
| 5 | Shailendra Singh Bohra v. Commissioner State Goods and Services Tax Commissionerate | Taxpayer allowed to file a revocation application to reinstate their cancelled GST registration on filing of pending returns. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 30 |
| 6 | Infodesk India (P.) Ltd. v. Union of India | Software consultancy services provided to a foreign parent company were held to be exports of services eligible for GST refund. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 54 |
| 7 | Bekem Infra Projects (P.) Ltd. v. Deputy Commissioner of State Tax | Writ petition challenging a GST order was dismissed as the taxpayer had an alternative statutory remedy of appeal. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 107 |
| 8 | Central Board of Indirect Taxes and Customs v. Barkataki Print and Media Services | A notification extending the time limit for GST Assessement was quashed for lacking a GST Council recommendation. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 168A |
| 9 | Sd Exports v. State of Andhra Pradesh | GST assessment orders without the signature of the assessing officer were quashed. | CLICK HERE | Central Goods and Services Tax Act, 2017 | 169 |