GST CASE LAWS 03.11.2026
Here is the structured analysis of the provided case laws and GSTN advisories, presented in tabular format:
| Section | Case Law Title / Advisory Title | Brief Summary | Citation | Relevant Act / Context |
| Section 7 | Satyendra Kumar Singh v. Peoples Honda | Fresh issues/grounds (such as classifying dealer incentives as marketing service consideration) cannot be introduced for the first time at the appellate stage if they were not part of the SCN or adjudication order. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Pinkcity Developers, In re | Grant of a short-term permit (STP) to extract minor minerals against royalty paid to the State constitutes a taxable supply of service under SAC 997337 at 18%, liable to GST under Reverse Charge Mechanism (RCM) as per Entry 5. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Pinkcity Developers, In re | Short-Term Permit holders paying royalty at par with regular mining lease holders are classified identically under Heading 9973 (licensing services for right to use minerals) at 18% GST rate under RCM. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Torrent Pharmaceuticals Ltd., In re | Partial recovery of meal cost from employees through payroll deductions for third-party canteen facilities provided at plants/offices does not constitute a supply under Section 7 and is not subject to GST. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | UFO Moviez India Ltd., In re | Bundled leasing of digital cinema equipment to theatres under a single price/invoice, being neither naturally bundled nor a composite supply, constitutes a mixed supply taxable at the highest rate (28% up to 21.09.2025; 18% thereafter). | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 9 | Gujarat State Warehousing Corporation, In re | Renting of godowns hired from registered/unregistered persons to store raw agricultural produce is distinct from warehousing services and is taxable at 18% under Heading 9972 (FCM for registered lessors, RCM for unregistered lessors w.e.f. 10.10.2024). | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Gujarat State Warehousing Corporation, In re | Storage and warehousing services provided for raw agricultural produce (groundnut, gram, moong) to government agencies (NAFED, NCCF) qualify for NIL rate exemption under Entry 54(e) of Notification 12/2017-CTR. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Chandrakala Universal (P.) Ltd., In re | Confidential printing services (question papers, OMR sheets, answer booklets, certificates) provided to educational institutions for conducting examinations are exempt under Entry 66 of Notification 12/2017-CTR. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Chandrakala Universal (P.) Ltd., In re | IT services (networking, website development, examination processing) provided to educational institutions for admissions/examinations are exempt under Entry 66 of Notification 12/2017-CTR. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Chandrakala Universal (P.) Ltd., In re | IT services provided to educational boards for examination tasks are exempt under Entry 66, whereas identical services supplied to State or Central Government Recruitment Commissions are taxable at 18% under SAC 9984. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Chandrakala Universal (P.) Ltd., In re | Supply of printed books to educational institutions is exempt; e-books, course materials, and prospectus attract 5% GST, while online educational journals/periodicals supplied to recognized educational institutions are exempt. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 11 | Chandrakala Universal (P.) Ltd., In re | Printed books supplied to non-educational entities remain exempt; e-books/brochures attract 5% GST; online educational journals and periodicals supplied to non-educational entities are taxable at 18% under SAC 9984. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 15 | Satyendra Kumar Singh v. Peoples Honda | Reversal of ITC by a recipient on post-supply discounts depends on whether the supplier issued valid credit notes and reduced taxable value; if the supplier did not reduce output liability, the recipient is not liable to reverse ITC. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 29 | SK Engineering v. Union of India | A system-generated SCN for registration cancellation lacking an issuing officer’s name/office details is invalid, as power to issue SCN vests in proper officers and not the automated system; cancellation order quashed. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 17(5)(b) | Torrent Pharmaceuticals Ltd., In re | Input Tax Credit (ITC) of GST paid on third-party canteen services is available under Section 17(5)(b) as mandated by labor laws, but restricted to the employer’s cost portion, excluding credit for employee recoveries. | Click Here | Factories Act, 1948 / CGST Act, 2017 |
| Section 54 | TD Power Systems Ltd. v. Commissioner of Customs | Jurisdiction to process IGST refunds on manual shipping bill exports (due to ICEGATE glitches) lies with Customs authorities, who must process and sanction admissible refunds along with interest. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 | Fiberhome India (P.) Ltd. v. Lalit Mishra | An SCN under Section 73 citing Section 16(2)(c) without invoice-wise or supplier-specific details, relying only on annual aggregate figures, lacks intelligible factual basis, rendering tax demand and penalty unsustainable. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 | Dipakkumar Nathalal Raichura v. State of Gujarat | Demand notices and orders issued in the name of a deceased sole proprietor (despite prior notice of death to the department) are null and void for lack of jurisdiction; liberty granted to proceed against legal heirs. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 | Satyendra Kumar Singh v. Peoples Honda | Fresh demand for double benefit on incentive disclosures in GSTR-9C and DRC-03 payments cannot be sustained without proper investigation into whether outward turnover/tax liability was actually reduced. | Click Here | Central Goods and Services Tax Act, 2017 |