GST CASE LAWS 15.10.2026

GST Case Laws & Advisory Summary

Relevant Act	Section	Case Law Title / Source	Citation	Brief Summary
Integrated Goods and Services Tax Act, 2017	Section 5	Wood India Engineering & Projects (P.) Ltd., In re	Click here	For IT group support services received from a foreign related party under RCM, the value declared in the self-invoice under Section 31(3)(f) is deemed to be the open market value under the 2nd proviso to Rule 28(1), provided full ITC is available (as per Circular 210/4/2024).
Central Goods and Services Tax Act, 2017	Section 7	TP Paradeep Transmission Ltd., In re	Click here	CAMPA and Net Present Value (NPV) charges deposited for forest clearance/land diversion for a substation project constitute consideration for a taxable supply of service by the government, as the approval confers a distinct right/benefit.
Central Goods and Services Tax Act, 2017	Section 9	TP Paradeep Transmission Ltd., In re	Click here	Government approval for forest land diversion against NPV and CAMPA deposits is a government service provided to a business entity. GST is payable by the recipient under Reverse Charge Mechanism (RCM) as per Notification 13/2017.
Central Goods and Services Tax Act, 2017	Section 9	Torrent Gas Ltd. v. Commissioner, CGST & Central Excise	Click here	1. Road restoration charges paid to PWD for laying pipelines constitute a bilateral fee for service involving a voluntary permit. GST paid under RCM is a valid statutory payment and non-refundable. 2. In the absence of proof of double taxation or exemption, RCM liability is mandatory.
Central Goods and Services Tax Act, 2017	Section 9	Assistant Commissioner of CGST & Central Excise v. Associated Enterprise	Click here	Assignment of leasehold rights over an industrial plot (GIDC) amounts to a transfer of benefits arising out of immovable property, which falls outside the scope of GST supply; section 74 demand and penalties were set aside.
Central Goods and Services Tax Act, 2017	Section 9	Assistant Commissioner of CGST & Central Excise v. Pragna Chemical Industries	Click here	Following High Court precedent, transfer of leasehold rights in GIDC land is a transfer of benefits out of immovable property and not subject to GST levy. Extended period and penalties are inapplicable.
Central Goods and Services Tax Act, 2017	Section 11	Torrent Gas Ltd. v. Commissioner, CGST & Central Excise	Click here	GST exemptions for sovereign/public functions under Notifications 12/2017 & 14/2017 do not apply to road restoration services rendered by PWD upon specific request to a business entity for a fee.
Central Goods and Services Tax Act, 2017	Section 11	TP Paradeep Transmission Ltd., In re	Click here	Statutory deposits for forest land diversion (NPV/CAMPA) do not qualify for exemption under Entry 4 or 5 of Notification 12/2017, as granting non-forest land permission is not a municipal or panchayat function.
Central Goods and Services Tax Act, 2017	Section 16	Three Aces Global Logistics Pvt. Ltd. v. Joint Commissioner (IT)	Click here	1. Retrospective application of Section 16(5) overrides Section 16(4) limitation; ITC for FY 2018-19 taken before 30.11.2021 via GSTR-3B cannot be disallowed. 2. Annual return reporting lapses (GSTR-9/9C) or new grounds raised outside the SCN cannot extinguish validly availed ITC.
Central Goods and Services Tax Act, 2017	Section 29	Khodal Infra Buildsquare LLP v. Kamal Singh Meena	Click here	Cancelling GST registration twice on identical grounds based on the same DGGI search while invoking unstated new grounds in the final order violates natural justice and exhibits non-application of mind; order quashed.
Central Goods and Services Tax Act, 2017	Section 39	Three Aces Global Logistics Pvt. Ltd. v. Joint Commissioner (IT)	Click here	Relying on Union of India v. Bharti Airtel Ltd., GSTR-3B is recognized as a valid return under Section 39. Claiming ITC via GSTR-3B satisfies the requirement of Section 16(5).
Central Goods and Services Tax Act, 2017	Section 65	Alleppey Company Ltd. v. Assistant Commissioner, Central Tax	Click here	1. Limitation under Section 65(4) runs from the actual date of institution/commencement at business premises, making audit observations within time. 2. Failure to grant an opportunity to reply or consider adjournment requests as per Rule 101 vitiates the SCN and audit observations; matter remanded.
Central Goods and Services Tax Act, 2017	Section 73	Three Aces Global Logistics Pvt. Ltd. v. Joint Commissioner (IT)	Click here	Where principal tax demand on ITC for FY 2018-19 fails due to retrospective protection under Section 16(5), consequential interest and penalties under Section 73 also fail completely.