IMPORTANT GST CASE LAWS 03.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| IGST Act, 2017 | Section 2(13) (Intermediary) | IDP Education India (P.) Ltd. v. Union of India | Assisting students to secure admission in foreign universities under a bi-partite agreement with foreign entities is an Export of Service, not an “Intermediary” service. The demand was quashed. | Click Here |
| CGST Act, 2017 | Section 7 (Supply / Zero Rated) | Dhl Express (India) (P.) Ltd. v. Union of India | Service provided to a foreign entity (courier delivery in India/Germany) without receipt of consideration (or forex) does not qualify as Zero-Rated Supply (Export), as receiving consideration in convertible foreign exchange is a mandatory condition. | Click Here |
| CGST Act, 2017 | Section 9 (Levy) / Section 11 | Flipkart India (P.) Ltd., In re | [Advance Ruling] Flipkart’s logistics arm providing road transportation (including reverse logistics) and issuing consignment notes qualifies as a Goods Transport Agency (GTA). Services to unregistered persons via E-commerce are exempt under Notification 12/2017-CT (Rate). | Click Here |
| CGST Act, 2017 | Section 16 (ITC) / Article 265 | Bidyut Autotech (P.) Ltd. v. Assistant Commissioner of State Tax | Demand for outward CESS liability (collected but not paid in GSTR-3B) cannot be raised without considering the unavailed CESS ITC available to the assessee. Taxation without authority (ignoring ITC) violates Article 265. | Click Here |
| CGST Act, 2017 | Section 44 (Annual Return) | Bidyut Autotech (P.) Ltd. v. Assistant Commissioner of State Tax | The prohibition on filing late returns (introduced w.e.f. 01-10-2023) is prospective. A GSTR-9 filed before that date (e.g., Aug 2023) disclosing omitted liability must be given due effect, and the demand must be adjusted accordingly. | Click Here |
| CGST Act, 2017 | Section 56 (Interest on Refund) | Gulabdas International Trading LLP v. Union of India | Where Customs rejected interest on delayed IGST refund, the proper appellate forum is the GST Appellate Authority, not Customs. The assessee was allowed to file an appeal there. | Click Here |
| CGST Act, 2017 | Section 79 (Recovery) | Era Infra Engineering Ltd. v. Joint Commissioner CGST | [IBC Override] Once a Resolution Plan is approved by the NCLT, all pre-CIRP tax liabilities are extinguished. The department cannot pursue recovery or interest against the new management for prior dues. | Click Here |
| CGST Act, 2017 | Section 107 (Appeals) | Tapi Ready Plast v. State of Gujarat | The High Court cannot direct the Appellate Authority to accept an appeal filed beyond the maximum condonable period (3+1 months), even on grounds of illness or business closure. Statutory limitation is strict. | Click Here |
| CGST Act, 2017 | Section 112 (Tribunal Appeals) | Vidya Trading Co. v. Senior Joint Commissioner | Pre-deposit Calculation: For a Tribunal appeal, the pre-deposit is 10% of the remaining disputed tax (in addition to the amount paid in the first appeal). Any excess recovery made by the department must be refunded. | Click Here |
| CGST Act, 2017 | Section 132 (Offences) | Vishal v. State of Haryana | FIR alleging creation of a non-existent firm to pass fake ITC discloses a cognizable offence. The High Court refused to quash the FIR at the pre-trial stage, allowing the investigation to proceed. | Click Here |
| CGST Act, 2017 | Section 161 (Rectification) | Tvl. Sri Balaji Tractors v. Commercial Tax Officer | Writ against interest imposition dismissed as the assessee approached the court after recovery began. However, on a 20% cash deposit, the appellate authority was directed to decide the appeal on merits and lift the bank attachment. | Click Here |
| CGST Act, 2017 | Section 171 (Anti-Profiteering) | DGAP v. Diya Greencity (P.) Ltd. | [GSTAT Ruling] Real estate company accepted the DGAP report and agreed to pass on the ITC benefit to the remaining 21 homebuyers (having already done so for others). Compliance ordered. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 02.01.2026