GST CASE LAW 15.05.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 7	D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India	Corporate guarantees executed for group entities without consideration by an infrastructure company not in the guarantee business do not constitute a supply.	Click Here	Central Goods and Services Tax Act, 2017
Section 9	Transafe Services Ltd. v. Superintendent of Central GST and Central Excise	Following approval of a resolution plan and management transfer under CIRP, the taxpayer remains liable for GST liabilities arising post-CIRP initiation.	Click Here	Central Goods and Services Tax Act, 2017
Section 15	D P Jain & Co. Infrastructure (P.) Ltd. v. Union of India	Constitutional validity of Rule 28(2) and related CBIC circulars on deemed valuation of corporate guarantees was upheld under the presumption of constitutionality for taxing statutes.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Ganesh Kumar Gopalan v. State Tax Officer	ITC for October 2017 to March 2018 is allowable where returns were filed within the relaxed statutory timelines contemplated under Section 16(5).	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Meethal Thotty Ahamedali v. State Tax Officer	Writ petition challenging GSTR-3B vs 2A mismatch demand was dismissed due to inordinate delay and failure to respond to statutory notices in a timely manner.	Click Here	Central Goods and Services Tax Act, 2017
Section 17	Hiveloop Technology (P.) Ltd. v. Additional Director Directorate General of GST Intelligence	Free promotional activities for one’s own platform do not constitute exempt supplies or Schedule I transactions; ITC reversal under Section 17(2) is not attracted.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Girivar Alloys (P.) Ltd. v. Commissioner Central GST and Central Excise Patna II	Writ petition against GST registration cancellation is not maintainable when a reasoned order exists and an efficacious alternative statutory remedy is available.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Girivar Alloys (P.) Ltd. v. Commissioner Central GST and Central Excise Patna II	Interim writ relief against the blocking of ITC via email during an ongoing investigation was refused to avoid interfering with investigative proceedings.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	North Steel India v. Union of India	SCN proposing cancellation of registration for non-existence and fake ITC is invalid if verification reports and material evidence are not shared with the assessee.	Click Here	Central Goods and Services Tax Act, 2017
Section 52	Hiveloop Technology (P.) Ltd. v. Additional Director Directorate General of GST Intelligence	An e-commerce platform providing access only without collecting consideration or managing logistics/credit bears no TCS liability under Section 52.	Click Here	Central Goods and Services Tax Act, 2017
Section 62	Surya Sreebhavani Infrastructure (P.) Ltd. v. Assistant Commissioner of State Tax	Best judgment assessment orders stand deemed withdrawn under Section 62(2) upon the subsequent filing of valid GSTR-3B returns along with tax, interest, and late fees.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Transafe Services Ltd. v. Superintendent of Central GST and Central Excise	Pre-CIRP statutory GST demands stand extinguished upon approval of an IBC resolution plan and cannot be recovered from the restructured entity.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Arunagiri Imports and Exports (P.) Ltd. v. State of Karnataka	Ex parte demand order passed under Section 73(9) for unverified exempt turnover set aside and remitted back to ensure natural justice and an opportunity to contest.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Hiveloop Technology (P.) Ltd. v. Additional Director Directorate General of GST Intelligence	Invocation of Section 74 is void without specific allegations and evidence of fraud, willful misstatement, or suppression against a person chargeable with tax.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Jagruteshwar Metals (P.) Ltd. v. Union of India	Issuance of a single consolidated SCN clubbing multiple financial years is impermissible under GST law; separate year-wise notices are mandatory.	Click Here	Central Goods and Services Tax Act, 2017
Section 75	K.P Salih v. Assistant Commissioner of Central Tax and Central Excise	Single composite notices and assessment orders spanning multiple years are invalid under the CGST framework, necessitating distinct year-wise proceedings.	Click Here	Central Goods and Services Tax Act, 2017
Section 79	Best Agrolife Ltd. v. State of Maharashtra	Interim relief against bank recovery notices refused where the taxpayer delayed in approaching the court despite receiving prior notices under Rule 142 and Section 79.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Altec Fabricators v. Assistant Commissioner	Appeal dismissed for a minor 7-day delay was restored upon compliance with the standard statutory 10% pre-deposit instead of the 25% imposed earlier.	Click Here	Central Goods and Services Tax Act, 2017