IMPORTANT GST CASE LAWS 09.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 9 (Mixed Supply) | TCG Urban Infrastructure Holdings (P.) Ltd., In re | [AAR Ruling] Hiring out assets (ACs, DG sets, fire systems) attached to a building for tenants constitutes a Mixed Supply. Since these are distinct assets supplied for a single price, the transaction attracts the highest rate of tax applicable among the items, not the rate for renting immovable property. | Click Here |
| CGST Act, 2017 | Section 16 / 74 | Elgi Sauer Compressors Ltd. v. State Tax Officer | Assessment based on GSTR-2A vs. 3B mismatch was challenged on limitation grounds. The Court remitted the matter for a fresh decision on merits but imposed a condition: the assessee must deposit 10% of the disputed tax first. | Click Here |
| CGST Act, 2017 | Section 54 (Refund) | Aurobindo Pharma Ltd. v. State of Telangana | Refund of accumulated unutilized Compensation Cess paid on inputs used for manufacturing exported goods is admissible. The department cannot deny refund of Cess credit for exporters. | Click Here |
| CGST Act, 2017 | Section 54 (Export Status) | SEIL Energy India Ltd. v. Pr. Commissioner of Central Tax | Supply of electricity to Bangladesh through an intermediary (PTC-India) is not an export by the generator. Since there was no privity of contract with the foreign buyer, the supply to PTC is domestic. ITC refund must be calculated under Rule 89 (Domestic), not as zero-rated. | Click Here |
| CGST Act, 2017 | Section 69 (Bail) | Baldeep Singh Sapra v. State (DGGI) | Regular bail granted in a fake invoice/ITC fraud case. Since the investigation relied primarily on documentary evidence which was already secured, and there was no flight risk, continued custody was unnecessary. | Click Here |
| CGST Act, 2017 | Section 107 (Condonation) | Ramaa Engineering / Chanda Construction v. State of WB | Medical grounds are valid for delay condonation. Where partners were ill, resulting in a marginal delay in filing the appeal, the Appellate Authority should have condoned the delay rather than dismissing on technical grounds. | Click Here |
For More :- IMPORTANT GST CASE LAWS 07.01.2026