GST CASE LAW 18.09.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Integrated Goods and Services Tax Act, 2017	Section 4	Jai Ganesh Enterprise v. Union of India	Click Here	State GST officers designated under State GST law are competent to act as proper officers under the IGST Act without needing a separate Central notification.
Central Goods and Services Tax Act, 2017	Section 5	RPP Infra Projects Ltd. v. Union of India	Click Here	DGGI officers hold all-India jurisdiction to investigate and issue common SCNs across multiple state registrations regardless of administrative state allocations; subsequent adjudication mapping to Delhi North based on highest demand is valid.
Central Goods and Services Tax Act, 2017	Section 8	DH Maintenance Ltd., In re	Click Here	Actual electricity charges recovered at actuals without markup by a facility management company qualify under pure agent capacity and are excluded from taxable value.
Central Goods and Services Tax Act, 2017	Section 9	Navya Electric Vehicle (P.) Ltd., In re	Click Here	CKD/SKD supplies classify as complete vehicles under Rule 2(a) only when all essential parts are supplied together as an identifiable kit with supporting records; otherwise, they are treated as parts.
Central Goods and Services Tax Act, 2017	Section 9	Om Jai Balajee Construction (P.) Ltd., In re	Click Here	Sun-cured tobacco leaves traded after grading, bundling, and butting retain their character under Heading 2401 and attract 5% GST (2.5% CGST + 2.5% SGST).
Central Goods and Services Tax Act, 2017	Section 54	Narayanan Manikantan & Co. v. State Tax Officer	Click Here	The two-year limitation period for a refund runs from the date of actual remittance via the prescribed form (Form KFC-A), not an earlier mistaken deposit via GSTR-3B.
Central Goods and Services Tax Act, 2017	Section 54	Commissioner of CGST & Central Excise v. HP Cotton Casuals (P.) Ltd.	Click Here	Inverted duty structure refund cannot be denied merely because inputs and outputs share the same HSN or via Para 3.2 of Circular 135/05/2020 where tax rates remained unchanged; statutory Rule 89(5) formula prevails.
Central Goods and Services Tax Act, 2017	Section 74	Conduent Business Services India LLP v. Commissioner of Central Tax Bengaluru East	Click Here	Audit detection does not automatically equate to willful suppression or fraud; voluntary pre-SCN payment of tax and interest grants immunity from Section 74 penalties.
Central Goods and Services Tax Act, 2017	Section 79	Umagaurav (P.) Ltd. v. State of Bihar	Click Here	A writ petition against an ex parte order is not maintainable when the assessee bypassed statutory appeal, issued post-dated cheques to lift bank attachment, and subsequently dishonoured them.
Central Goods and Services Tax Act, 2017	Section 107	Arun Kumar Dutta v. State of West Bengal	Click Here	Uploading notices solely under the ‘Additional Notices and Orders’ tab without individual intimation violates natural justice; an appeal dismissed on limitation must be heard on merits.
Central Goods and Services Tax Act, 2017	Section 129	Jai Ganesh Enterprise v. Union of India	Click Here	Orders passed by State proper officers exercising cross-empowered IGST transit powers are appealable before the State appellate authority, barring direct Article 226 intervention.
Central Goods and Services Tax Act, 2017	Section 161	Nand Kishore Garg v. Assistant Commissioner, CGST	Click Here	The three-month statutory timeline for disposal of a rectification application is directory; passage of time does not make the authority functus officio if filed within time.
Central Goods and Services Tax Act, 2017	Section 169	Umagaurav (P.) Ltd. v. State of Bihar	Click Here	Service of SCN and reminders through the GST portal and registered e-mail constitutes valid service; vague denials of receipt without evidence do not invalidate ex parte orders.