GST CASE LAWS 21.10.2026

Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text:

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 9	Feel Good Hospitality (P.) Ltd., In re	Click here	Where the applicant provided no pure agency agreement to support billing for reimbursements and facilitation fees on hotel bookings, the applicant failed pure agent test, making the entire amount charged to end-customers liable to GST without Rule 33 valuation exclusion.
Central Goods and Services Tax Act, 2017	Section 11	Nagaur Mukundgarh Highways (P.) Ltd. v. Central Board of Indirect Taxes and Customs	Click here	Notice issued in SLP against the High Court order holding that Entry 23A exemption (Notification 12/2017) applies only to access services under Heading 9967 and does not cover construction works contracts paid via annuity payments.
Central Goods and Services Tax Act, 2017	Section 15	Feel Good Hospitality (P.) Ltd., In re	Click here	The applicant could not exclude hotel accommodation charges from the taxable value under Rule 33 as a pure agent because invoices were in its own name and it lacked contractual authorization to act as a pure agent.
Central Goods and Services Tax Act, 2017	Section 16	Balaji Studio v. State Tax Officer	Click here	ITC denial on grounds of delayed filing was quashed since GSTR-3B returns were filed within the extended statutory timeline allowed for availing ITC.
Central Goods and Services Tax Act, 2017	Section 16	Vintek Control Systems v. Commissioner of Central Tax	Click here	Under Section 16(2)(c), proof of payment to the supplier alone does not entitle the recipient to ITC; the recipient must prove tax remittance by the supplier once challenged.
Central Goods and Services Tax Act, 2017	Section 68	Vintek Control Systems v. Commissioner of Central Tax	Click here	A claim of genuine interstate purchase failed due to the absence of mandatory e-way bills, lack of transport records, and discrepancies in HSN codes and origin between supplier and export documents.
Central Goods and Services Tax Act, 2017	Section 73	Vintek Control Systems v. Commissioner of Central Tax	Click here	Demand for tax, 18% interest, and statutory minimum penalty under Section 73(9) read with Section 122(2)(a) was upheld for excess ITC and unproven supplier tax payment, with liberty to re-avail credit upon proof of payment.
Central Goods and Services Tax Act, 2017	Section 73	Surya Business (P.) Ltd. v. State of Assam	Click here	A challenge against a SCN alleging insufficient notice period failed because, excluding the date of issuance, three full calendar months intervened before the terminal order date, satisfying statutory requirements.
Central Goods and Services Tax Act, 2017	Section 74	Jyoti Petro Chem Industries v. State of Rajasthan	Click Here	A writ petition challenging SCNs for wrongful ITC availment was dismissed as premature, as proper statutory remedies via adjudication and appeal were available under GST law.
Central Goods and Services Tax Rules, 2017	Rule 97A	PCK Cotton (P.) Ltd. v. Union of India	Click here	Exporter permitted to manually file a consolidated refund application for accumulated ITC for Dec 2017–Feb 2018 due to lack of online consolidated application facility, subject to adjudication on merits.
Central Goods and Services Tax Act, 2017	Section 103	Nagaur Mukundgarh Highways (P.) Ltd. v. Central Board of Indirect Taxes and Customs	Click here	Notice issued in SLP against HC order upholding circular clarifying that deferred annuity for Heading 9954 construction services is not exempt under Entry 23A of Notification 12/2017, validating GST recovery.
Central Goods and Services Tax Act, 2017	Section 107	Manoj Spares and Service Center v. State of Rajasthan	Click here	Dismissal of appeal on limitation grounds was invalid because the registration cancellation order was not effectively communicated as per statutory modes; limitation period did not commence.
Central Goods and Services Tax Act, 2017	Section 120	Gyanendra Singh v. Shree Jee Metals	Click here	Departmental appeal before GSTAT is non-maintainable under Section 120 when the disputed amount relates solely to a penalty below the monetary threshold of ₹20 lakh and no statutory exception is proved.
Central Goods and Services Tax Act, 2017	Section 120	Uttam Kumar Tiwari v. R S Metals	Click here	Departmental appeal against an order setting aside penalty and fine was dismissed at the threshold as the combined disputed amount was below the monetary limit and no exception was substantiated.
Central Goods and Services Tax Act, 2017	Section 155	Vintek Control Systems v. Commissioner of Central Tax	Click here	Where ITC mismatch occurred, failure of the taxpayer to produce supplier certificates and GSTR-3B meant the burden of proof under Section 155 was not discharged, sustaining the demand under Section 16(2)(c).
Bharatiya Nagarik Suraksha Sanhita, 2023	Section 483	Senior Intelligence Officer v. Mohammed Kamran	Click here	Bail granted by HC in a ₹43.08 crore GST fraud case was set aside for fresh consideration due to suppression of material facts, abuse of process, and parallel forum shopping by the respondent.
Bharatiya Nagarik Suraksha Sanhita, 2023	Section 483	Senior Intelligence Officer v. Mohammed Kamran	Click here	HC order disposing of a criminal petition was set aside due to denial of effective hearing, and the matter was revived for fresh consideration while keeping respondent on interim bail.
Bharatiya Nagarik Suraksha Sanhita, 2023	Section 483	Senior Intelligence Officer v. Mohammed Kamran	Click here	Listing a bail petition during winter vacation without adequate notice was held improper; Supreme Court directed registries to ordinarily exclude vacation periods to prevent prejudice.
Bharatiya Nagarik Suraksha Sanhita, 2023	Section 483	Senior Intelligence Officer v. Mohammed Kamran	Click here	Pursuing simultaneous bail applications in the Sessions Court, writ petitions for quashing arrest, and urgent High Court listings without disclosing rejections constitutes forum shopping and abuse of process.