GST CASE LAWS 17.09.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 10	Tvl. Sahayarani Medicals v. Assistant Commissioner (ST)	Click Here	Benefit of enhanced turnover threshold under the composition scheme cannot be granted retrospectively prior to 01.04.2019 (Notification 14/2019).
Central Goods and Services Tax Act, 2017	Section 13	P.C. Snehal Construction (P.) Ltd., In re	Click Here	Mobilisation advance adjustable against R.A. bills constitutes consideration for supply; GST is payable on receipt of advance based on time of supply rules.
Central Goods and Services Tax Act, 2017	Section 16	MAC Industry v. Union of India	Click Here	Restrictions under Rule 96(10) omitted without a saving clause cannot survive for pending or subsequent proceedings, invalidating related SCNs and orders.
Central Goods and Services Tax Act, 2017	Section 29	Nizora Projects (P.) Ltd. v. Union of India	Click Here	Cancellation of registration without service of SCN is invalid; assessee allowed 30 days to file pending returns, subject to tax, interest, and penalty liabilities.
Central Goods and Services Tax Act, 2017	Section 50	Tej Farm Services v. Prakash Yadav, Joint Commisioner	Click Here	First appellate authority’s order sustaining quantified interest and penalty on non-fraud ITC reversal upheld due to lack of new rebutting evidence.
Central Goods and Services Tax Act, 2017	Section 56	King Impex v. Commissioner of Delhi Goods and Services Tax	Click Here	Authorities have no discretion to deny statutory interest under Section 56 once a pre-deposit refund has been sanctioned.
Central Goods and Services Tax Act, 2017	Section 73	St.Josephs Hospital Trust v. Joint Commissioner	Click Here	Issuing a single composite show cause notice covering multiple financial years is impermissible under GST law for non-fraud cases and is liable to be quashed.
Central Goods and Services Tax Act, 2017	Section 73	Tej Farm Services v. Prakash Yadav, Joint Commisioner	Click Here	Reversal of excess CGST/SGST claimed beyond GSTR-2A sustained due to lack of supporting evidence, while IGST credit was properly allowed.
Central Goods and Services Tax Act, 2017	Section 73	Star Raison Landmarks v. Chief Commissioner State Tax Commercial Taxes Department	Click Here	SCNs, assessment orders, and recovery notices lacking digital or physical signatures violate Rule 26(3) and are jurisdictional defects subject to quashing.
Central Goods and Services Tax Act, 2017	Section 74	Eshwara Chandra Agencies v. Union of India	Click Here	Discrepancies between the order-in-original and summary DRC-07 rectified in writ proceedings require the petitioner to approach the appellate authority via statutory appeal.
Central Goods and Services Tax Act, 2017	Section 107	Khandelwal Decor World v. Union of India	Click Here	Delay in filing appeal condoned as order uploaded solely on portal was known only after credit ledger recovery, constituting circumstances beyond petitioner’s control.
Central Goods and Services Tax Act, 2017	Section 111	Adhunik Fire Appliances v. Himanshu	Click Here	Inherent powers of Tribunal exercised to grant urgent listing for business-paralyzed appellant without waiving statutory requirements or deciding on merits.