GST CASE LAW 27.05.2026
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 5 | NE Ferro and Alloys (P.) Ltd. v. Union of India | Writ petition challenging the vires of Board circulars was dismissed as alternate statutory appellate remedies exist and substantial incriminating material was found during search. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 6 | Maa Jagdambe Engineering Works v. Commissioner of Trade & Taxes | State GST officer is jurisdictionally barred from conducting a parallel adjudication under Sec 73 for periods and overlapping entities already covered under a prior CGST SCN under Sec 74. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 7 | CG Tollway Ltd. v. Union of India | Precedents from the VAT regime (sale of goods) are inapplicable to GST disputes involving DBFOT highway construction contracts, as GST is a destination-based levy on the supply of goods and services. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 7 | Assistant Commissioner (Anti Evasion) v. Aerocom Cushions (P.) Ltd. | SLP dismissed against High Court order ruling that assignment by sale/transfer of leasehold rights of land allotted by MIDC to a third party constitutes transfer of immovable property and not a “supply of service.” |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 9 | CG Tollway Ltd. v. Union of India | Supplies made by a sub-contractor (EPC contract) and supplies made by the concessionaire represent distinct taxable events; GST payment by the sub-contractor does not absolve the concessionaire’s liability. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 9 | CG Tollway Ltd. v. Union of India | A DBFOT contract granting site access and exclusive toll rights in exchange for highway construction constitutes a taxable “works contract service.” Valuation rules for non-monetary consideration apply. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 11 | CG Tollway Ltd. v. Union of India | Toll collections retained under a DBFOT road construction contract act as reciprocal/deferred consideration for construction services (Heading 9954) and do not qualify for the toll access exemption under Heading 9967. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 29 | Manjeet v. State of Haryana | Cancellation of registration was set aside for violating natural justice, as the SCN lacked specific facts or mention of retrospective intent, and the final order relied on undisclosed field-visit findings. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 54 | Abarna Match Industries v. State Tax Officer | Adjudication proceedings are mandatory when reversing a sanctioned refund over alleged ITC ineligibility. Due to a portal glitch and a pending second appeal, the Section 74 order was held in abeyance. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 62 | Shah and Shahi Foreign Trade (OPC) (P.) Ltd. v. Deputy Assistant Commissioner | By virtue of the statutory deeming fiction under Sec 62(2), a best-judgment assessment order and consequent garnishee/recovery attachments stand automatically withdrawn once returns are filed with tax, interest, and late fees. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 67 | NE Ferro and Alloys (P.) Ltd. v. Union of India | Jurisdictional challenge to DGGI/CGST officers was rejected as they were validly empowered via statutory notification and Board assignments to conduct investigations and issue SCNs. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 74 | NE Ferro and Alloys (P.) Ltd. v. Union of India | A writ petition challenging a search-based adjudication order (involving unaccounted cash books/evasion) is not maintainable when an efficacious alternate statutory remedy is available and facts are undisputed. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 112 | Chinmoy Saha v. Union of India | Writ petition against an Order-in-Appeal was dismissed as non-maintainable because a functional Appellate Tribunal is available under Section 112, and the statutory limitation period remains open. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 132 | Baldeep Singh Sapra v. State (DGGI) Chandigarh | A bail condition requiring a security bond equal to an undetermined tax/penalty amount was deemed too onerous; substitution with a security of disclosed family assets was allowed. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 161 | Taiyo Nippon Sanso India (P.) Ltd. v. Union of India | A rectification order that altered the taxpayer’s name and created an enhanced demand without a personal hearing or due consideration of submissions was quashed and remanded. |
2026
|
Central Goods and Services Tax Act, 2017 |