| Section 9 |
Naganath Constructions Engineers and Contractors v. Government of Karnataka |
Civil contractor executing works under a State contract is entitled to reimbursement of differential GST arising from the transition from VAT to the GST regime, as the tax burden rests on the service recipient. |
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Central Goods and Services Tax Act, 2017 |
| Rule 12 |
Vibrant Products v. Union of India |
Abatement of cess operates with reference to total monthly production capacity rather than the specific installation date of additional packing machines; constitutional challenge to Rule 12(4) dismissed with liberty to pursue statutory appeal. |
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Health Security Se National Security Cess Rules, 2026 |
| Section 29 |
PS Enterprises v. Commissioner, Central Goods and Services Tax |
Retrospective cancellation of GST registration without explicitly proposing retrospective effect in the Show Cause Notice exceeds jurisdiction and is unsustainable; cancellation order and SCN quashed. |
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Central Goods and Services Tax Act, 2017 |
| Section 56 |
Synchrony International Service (P.) Ltd. v. Assistant Commissioner (ST), STU-1 |
Where principal refund has already been sanctioned, authorities cannot mandate fresh certification/compliance under Rule 89(2)(m) to grant statutory interest on delayed refunds; interest must be computed directly from original refund orders. |
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Central Goods and Services Tax Act, 2017 |
| Section 128A |
Indian Bank v. Assistant Commissioner CGST and Central Excise |
Proper Officer who passed a combined multi-state Section 73 order cannot split jurisdiction or reject waiver relief under Form GST SPL-02 for another state (Maharashtra) under Section 128A(1)(b). |
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Central Goods and Services Tax Act, 2017 |
| Section 171 |
DG Anti Profiteering v. Amal Realtors (P.) Ltd. |
Anti-profiteering allegations dismissed where agreement was entered post-GST, VAT was paid only on nominal advance, and ITC-to-purchase ratio declined post-GST, confirming no extra input credit benefit accrued. |
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Central Goods and Services Tax Act, 2017 |
| Section 171 |
DG Anti Profiteering v. Amal Realtors (P.) Ltd. |
Anti-profiteering proceedings closed based on CA-certified project data showing an overall reduction in the post-GST ITC ratio across eligible project units, establishing no obligation for price reduction. |
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Central Goods and Services Tax Act, 2017 |
