Important GST Case Laws 01.05.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 9 | State of Chhattisgarh v. D.A. Enterprises | Click Here | Pre-GST Bids: Contractor’s claim for post-GST reimbursement denied where the agreement fixed the tax burden on them; dispute relegated to arbitration. |
| IGST Act, 2017 | Sec 16 | V Ships India (P.) Ltd. v. Union of India | Click Here | Ship Management: Denial of refund on “intermediary” grounds quashed; remanded to examine the service agreement to determine export status. |
| CGST Act, 2017 | Sec 17 | M/s Super Chips., In re | Click Here | Blocked Credit: ITC on goods/services for constructing a mall for leasing is inadmissible; commercial buildings do not qualify as “Plant & Machinery.” |
| CGST Act, 2017 | Sec 30 | Sama Yangfo v. Union of India | Click Here | Registration: Restoration directed after the assessee filed all pending returns and paid dues with interest/fees, despite the expiry of the revocation timeline. |
| CGST Act, 2017 | Sec 37 | Celebration Blenders & Distillers (P.) Ltd. v. Asst. Comm. | Click Here | QRMP Migration: Portal failure to accept “opt-out” for turnover >₹5Cr must be rectified; authorities directed to permit migration to monthly filing. |
| CGST Act, 2017 | Sec 54 | Infinx Services (P.) Ltd. v. Union of India | Click Here | Natural Justice: Refund rejection quashed because the AO refused to reschedule a hearing during heavy rains; deemed a breach of Rule 92(3). |
| CGST Act, 2017 | Sec 73 | Avika Steel Mart v. Union of India | Click Here | Composite Orders: A single assessment order cannot span multiple financial years; separate notices and orders required for each distinct year. |
| Finance Act, 1994 | Sec 73 | Frontier Construction Company v. UoI | Click Here | Service Tax: Construction of Govt. buildings (schools/Assembly) is exempt; demand based solely on Income Tax Form 26AS data is unsustainable. |
| CGST Act, 2017 | Sec 74 | Sriba Nirman Company v. Commissioner (Appeals) | Click here | Willful Suppression: (SC Dismissal) Penalty u/s 74 upheld for failure to file returns and pay tax despite having the financial capacity to do so. |
| CGST Act, 2017 | Sec 107 | Udeva Preci Steel Products Mft. Co. v. Superintendent | Click Here | ITC Mismatch: For GSTR-3B vs 2A/2B mismatches (2017-18), the petitioner is relegated to the appellate remedy with a direction to condone delay. |
| CGST Act, 2017 | Sec 112 | Fayaj Infratech (P.) Ltd. v. Joint Commissioner | Click Here | GSTAT: With the Tribunal now functional, writ jurisdiction is closed; appeals must be filed before GSTAT with the mandatory pre-deposit. |
| Odisha GST Act | Heading 9971 | True Solar (P.) Ltd., In re | Click Here | E-Bike Leasing: Long-term leasing of e-bikes with transfer of control and purchase option is a Financial Service (taxed at the rate of the goods). |
For More :- Read Important GST Case Laws 30.04.2026