GST CASE LAWS 22.05.2026
| Relevant Act | Section / Rule | Case Law Title / Notification | Citation | Brief Summary |
| Health Security and National Security Cess Fund Rules, 2026 | Rule 35 | Notification No. 03/2026-HSNS Cess, Dated 20-05-2026 | Click Here | Amends Rule 35 to omit the requirement for quarterly transfer of cess by the Department of Revenue and updates the allocation and accounting mechanisms. |
| Central Goods and Services Tax Act, 2017 | Section 6 | Subhash Chandra Narendra Kumar Nahar v. State of Madhya Pradesh | Click Here | Impugned tax order quashed because the Assistant Commissioner State Tax Anti-Evasion Bureau was not notified as a Proper Officer based on the mandatory recommendations of the GST Council. |
| Central Goods and Services Tax Act, 2017 | Section 7 | Renault Nissan Technology & Business Centre India (P.) Ltd., In re | Click Here | Optional cost-sharing deductions from employee salaries for third-party transport facilities are perquisites. It does not qualify as a supply in the course/furtherance of business and is not taxable. |
| Central Goods and Services Tax Act, 2017 | Section 7 | Assam Electricity Regulatory Commission v. Union of India | Click Here | Regulatory fees collected by a State Electricity Regulatory Commission discharging statutory quasi-judicial functions fall under Schedule III exclusions and are not taxable supplies. |
| Central Goods and Services Tax Act, 2017 | Section 9 | Arumugam v. Commissioner of GST & Central Excise | Click Here | Raw dried tobacco leaves processed by removing stems/dust, liquoring with jaggery-water, cutting, and packing must be classified under CETH 2401 20 90 to maintain uniformity. |
| Central Goods and Services Tax Act, 2017 | Section 11 | Unitech Engineers, In re | Click Here | The supply of Coursera User Licenses to a state authority under a subcontract is a licensing service for platform access. Exemption under Serial No. 72 of Notification No. 12/2017 is unavailable. |
| Central Goods and Services Tax Act, 2017 | Section 11 | Sanjaykumar Ishwerlal Sadadiwala, In re | Click Here | Supplementary academic coaching given outside regular school hours/curriculum is commercial training, not education by a recognized institution, making Entry 66 exemption unavailable (liable to GST at 18%). |
| Integrated Goods and Services Tax Act, 2017 | Section 16 | Lupin Ltd. v. State of Maharashtra | Click Here | Issue 1: Refund rejection order of an SEZ unit quashed and remanded for fresh adjudication due to a lack of detailed factual findings regarding authorized operations and proper endorsements. |
| Central Goods and Services Tax Act, 2017 | Section 54 | Lupin Ltd. v. State of Maharashtra | Click Here | Issue 2: Authorities cannot deny an unutilized ITC/ISD refund claim to an SEZ unit on the sole ground that only suppliers can claim it. Pending SLP does not dilute the binding nature of High Court precedents. |
| Central Goods and Services Tax Act, 2017 | Section 54 | Akay Natural Ingredients (P.) Ltd. v. Union of India | Click Here | Refunds legally sanctioned to an EOU under the contemporaneous Rule 96(10) prior to Oct 9, 2018, cannot be recovered by retrospectively applying the restrictive conditions of Notification 54/2018. |
| Central Goods and Services Tax Act, 2017 | Section 54 | Asma Automobiles (P.) Ltd. v. State of Bihar | Click Here | Tax authorities cannot retain tax amounts recovered from an assessee once the underlying assessment order itself has been withdrawn. The recovered amount must be refunded. |
| Central Goods and Services Tax Act, 2017 | Section 69 | Shakib Qureshi v. Anti Evasion CGST | Click Here | Regular bail granted to an applicant accused of operating fake firms for fraudulent ITC where the investigation was complete, the complaint was filed, and there was no flight risk or criminal history. |
| Central Goods and Services Tax Act, 2017 | Section 73 | A Square Associates v. Deputy Assistant Commissioner Sti | Click Here | A single composite assessment order issued in Form GST DRC-07 covering multiple financial years is legally invalid. The department must issue separate notices/orders for each tax period. |
| Central Goods and Services Tax Act, 2017 | Section 122 | Dnc Infrastructure (P.) Ltd. v. Union of India | Click Here | A writ petition challenging a penalty SCN is not maintainable because an order under Section 122 is directly appealable under Section 107(1), presenting an effective alternate statutory remedy. |
| Central Goods and Services Tax Act, 2017 | Section 130 | Kvn Fmcg (P.) Ltd. v. State of U.P. | Click Here |
Issue 1: Confiscation actions under Section 130 initiated purely for stock discrepancies/record lapses are without jurisdiction. Issue 2: Confiscation proceedings cannot be initiated without a prior determination of tax liability under Sections 73 or 74. |
| Central Goods and Services Tax Act, 2017 | Section 160 | Shaik Abdulla v. State of AP | Click Here | An assessment order lacking the physical or digital signature of the Assessing Officer is an incurable defect that renders it invalid. Matter remanded for fresh assessment subject to a 20% pre-deposit. |
| Odisha Goods and Services Tax Act, 2017 | Supply Provisions | Unitech Engineers, In re | Click Here | Supply of Coursera User Licenses under a government skill development scheme is classifiable under SAC 9973 31 (Heading 9973) as a right to access a proprietary platform, not as educational services. |