GST CASE LAW 15.09.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 9	Indian Wire Products Company, In re	Hookah supply (tobacco/herbal) in restaurants is not “restaurant service” under Notif. 11/2017; treated as supply of goods.	Click Here	CGST Act, 2017
Section 16	Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax Officer	ITC cannot be denied under Sec 16(4) for Oct 2019–Mar 2020 if returns were filed before 30.11.2021 as per Sec 16(5).	Click Here	CGST Act, 2017
Section 54	ABE Service (P.) Ltd. v. Deputy Commissioner	Refund cannot be rejected at scrutiny via Rule 90(2) for portal selection errors or lack of FIRC when Remittance Advice is produced.	Click Here	CGST Act, 2017
Section 54	L.S. Pacific wood tech (P.) Ltd. v. Commercial tax officer	Rejection of refund on limitation grounds via Rule 90(3) deficiency memo is impermissible; requires SCN under Rule 92(3).	Click Here	CGST Act, 2017
Section 54	ADV Industrial Services (P.) Ltd. v. Union of India	Once demand is quashed on appeal, refund authority must grant consequential refund without demanding explicit appellate directions.	Click Here	CGST Act, 2017
Section 54	ADV Industrial Services (P.) Ltd. v. Union of India	Withholding refund based on a prospective/unfiled departmental appeal or capitalization entries without hearing is illegal.	Click Here	CGST Act, 2017
Section 69	Navinder Singh Saiidev v. DGGI, Chandigarh	Bail granted in GST evasion/gaming receipt case after 4 months custody as investigation was complete and evidence was documentary.	Click Here	CGST Act, 2017
Section 73	Ganesh Valmik Bawane v. Joint Director, DGGI	Composite SCN clubbing multiple financial years is invalid; GST liabilities and limitation periods must be assessed year-wise.	Click Here	CGST Act, 2017
Section 74	Phoenix Medical Systems (P.) Ltd. v. State of AP	Failure to grant mandatory hearing under Sec 75(4) and ignoring reply invalidates DRC-07 assessment order.	Click Here	CGST Act, 2017
Section 79	CBIGS Apparels and Jewels v. Joint Commissioner	Garnishee attachment of director’s bank account for unrecovered GSTR-1 dues of liquidated company is valid under joint/several liability.	Click Here	CGST Act, 2017
Section 79	CBIGS Apparels and Jewels v. Joint Commissioner	Corporate veil lifted to attach bank account of related entity created by common family promoters to evade tax recovery.	Click Here	CGST Act, 2017
Section 79	CBIGS Apparels and Jewels v. Joint Commissioner	Attachment of partnership firm’s account for company dues sustained where partner was a director in defaulting company during default period.	Click Here	CGST Act, 2017
Section 107	Phoenix Medical Systems (P.) Ltd. v. State of AP	Assessment order passed without natural justice quashed; dismissal of appeal as time-barred consequently set aside.	Click Here	CGST Act, 2017
Section 107	ADV Industrial Services (P.) Ltd. v. Union of India	Operative appellate order allowing ITC refund is binding on refund officer, even if department proposes to file a further appeal.	Click Here	CGST Act, 2017
Section 112	PVCON Engineering v. CGST and Central Excise Bhopal	Writ petition challenging penalty order not maintainable when alternative remedy before GST Tribunal with grace period is available.	Click Here	CGST Act, 2017
Section 129	Ferrous Infra Solutions v. Commr. SGST UP	Mismatch of vehicle number without updating Part-B of e-way bill or contemporaneous proof of breakdown justifies detention/penalty.	Click Here	CGST Act, 2017