IMPORTANT GST CASE LAWS 16.01.2026

Relevant Act	Section	Case Law Title	Summary	Citation
CGST Act, 2017	Section 7 & 18(3)	Shilpa Medicare Ltd. v. Union of India	[Going Concern Exemption] Transfer of a business unit (e.g., from AP to Karnataka) as a going concern without consideration is an exempt supply of service. Furthermore, unutilized CGST and IGST credit can be transferred to the new unit u/s 18(3).	Click Here
CGST Act, 2017	Section 54	Virtusa Systems (India) v. Union of India	[Intermediary vs Export] IT software and testing services provided directly to a foreign parent are Exports, not intermediary services. Rejection of refund based on “borrowed findings” from earlier periods without fresh evidence is illegal.	Click Here
CGST Act, 2017	Section 107	Hariom Industries v. State of Gujarat	[Non-Condonable Delay] High Courts cannot use Article 226 to condone an appeal delay beyond the statutory 120 days (3 months + 1 month extension). The taxing statute operates in a strict timeframe that writ jurisdiction cannot dilute.	Click Here
CGST Act, 2017	Section 161	Shree Bharat Motors v. Chief Commissioner	[Rectification Rights] Rejection of a rectification application regarding excess ITC without verifying reconciliations or granting a hearing is a legal infirmity. Authorities must consider portal data on record.	Click Here
CGST Act, 2017	Section 9	Snag & Bag Retail Pvt. Ltd., In re	[Merchant Trade GST] If an Indian entity buys from Spain and sells to the USA (goods move outside India), but the title transfers between two Indian entities, GST is payable. Para 7 of Sch III is only for non-taxable territory supplies.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 13.01.2026