GST CASE LAWS 14.07.2026
Here is the structured layout of the Goods and Services Tax (GST) and allied laws case summary, organized in the requested tabular format.
| Relevant Act | Section / Authority | Case Law Title | Citation | Brief Summary |
| Integrated Goods and Services Tax Act, 2017 | Sec. 7 | Renaatus Projects (P.) Ltd. v. Joint Director, DGGI, Chennai | Click Here | A writ petition challenging an SCN for an overseas construction project (funded by a GoI grant) was dismissed as premature. The question of inter-state supply jurisdiction requires detailed factual exploration by the department rather than summary quashing. |
| Central Goods and Services Tax Act, 2017 | Sec. 16 | Meenakshi Collections v. Assistant Commissioner (ST) | Click Here | ITC cannot be denied solely because invoices are missing from GSTR-2A due to acknowledged technical glitches. As long as substantive conditions are met, the taxpayer is eligible under Circular 183/15/2022-GST, and no interest or penalty is leviable. |
| Insolvency and Bankruptcy Code, 2016 | Sec. 53 (r.w. Sec. 82 of CGST Act) | State Tax Officer v. Besto Tradelink Ltd. | Click Here | The statutory charge under Sec. 82 of the CGST Act does not elevate the State Tax Department to the status of a secured creditor under the IBC. Sec. 53 of the IBC overrides the CGST Act priority mechanism, especially when the department raises no objections during the CIRP. |
| Central Goods and Services Tax Act, 2017 | Sec. 56 | Kuehne Nagel (P.) Ltd. v. Union of India | Click Here | Where a refund is wrongly rejected and subsequently allowed via court orders, the statutory interest under Sec. 56 must be calculated from the expiration of 60 days from the original filing date, not the subsequent re-filing date. |