GST CASE LAWS 27.07.2026
GST CASE LAWS 27.07.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| Central Goods and Services Tax Act, 2017 | Section 7 | CG Tollway Ltd. v. Union of India | Click Here | Notice issued against the High Court order holding that VAT precedents dealing with works contracts are inapplicable under GST (a destination-based tax) for DBFOT highway concession agreements subcontracted to EPC firms. |
| Central Goods and Services Tax Act, 2017 | Section 9 | CG Tollway Ltd. v. Union of India | Click Here | Supreme Court issued notice on the High Court ruling that supplies by a concessionaire and its EPC sub-contractor under a DBFOT project represent distinct taxable events, rejecting the double taxation plea. |
| Central Goods and Services Tax Act, 2017 | Section 9 | CG Tollway Ltd. v. Union of India | Click Here | Supreme Court issued notice against the High Court holding that reciprocal toll rights under a DBFOT contract form ‘consideration not wholly in money’ for a taxable works contract service, attracting GST. |
| Central Goods and Services Tax Act, 2017 | Section 11 | CG Tollway Ltd. v. Union of India | Click Here | Supreme Court issued notice against the High Court order denying GST exemption under Heading 9967, ruling that toll rights represent deferred consideration for construction services (Heading 9954). |
| Central Goods and Services Tax Act, 2017 | Section 61 | Ramhari and Brothers v. Joint Commissioner (State Tax) | Click Here | Adjudication and recovery actions were quashed because the tax authority failed to issue mandatory notice in Form GST ASMT-10 to afford the assessee an opportunity to explain discrepancies. |
| Central Goods and Services Tax Act, 2017 | Section 73 | Clear Secured Service (P.) Ltd. v. Assistant Commissioner (ST) | Click Here | ITC reversal was set aside for fresh adjudication as it was done solely due to cancellation of the supplier’s GST registration, ignoring valid documentary evidence (invoices, e-way bills, GSTR-2A/2B, bank records) provided by the buyer. |
| Central Goods and Services Tax Act, 2017 | Section 74 | N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax | Click Here | Recovery and bank attachment were quashed due to procedural invalidity, as the SCN failed to disclose specific reasons and relied-upon documents were not supplied to the assessee. |
| Central Goods and Services Tax Act, 2017 | Section 75 | Shreenath Logistics v. State of Madhya Pradesh | Click Here | Passing a demand order without granting the requested personal hearing violates principles of natural justice and Section 75(4); order set aside with direction for hearing before a new officer. |
| Central Goods and Services Tax Act, 2017 | Section 77 | SYA Homes v. Assistant Commissioner (ST) | Click Here | Where tax was inadvertently paid under IGST instead of CGST/SGST within due dates, authorities must adjust/appropriate funds across correct heads without demanding fresh payments or forcing refund routes. |
| Central Goods and Services Tax Act, 2017 | Section 107 | Sri Balaji Metallics (P.) Ltd. v. Commissioner of CT & GST | Click Here | Notice issued against High Court order dismissing writ petition where limitation period for filing an appeal commenced from the date of communication (same as passing date), making delay beyond outer limits non-condonable. |