Important GST Case Laws 16.04.2026

Relevant Act	Section / Rule	Case Law Title	Citation	Brief Summary
CGST Act, 2017	Sec 9	Ezhumalaiyan Construction v. State Tax Officer	Click Here	Increased GST rate (18%) applies to all supplies made after 18.07.2022, regardless of prior lower-rate contracts; differential tax demand is valid.
CGST Act, 2017	Sec 15	Arjun Knit Wear, In re	Click Here	In DDP exports, pre-delivery costs (freight, insurance, foreign duties) recovered from the buyer are includible in taxable value; supplier is not a “pure agent.”
CGST Act, 2017	Sec 73	Hotel Royal Suits v. State of Karnataka	Click Here	Ex parte adjudication orders passed without considering the taxpayer’s reply are liable to be set aside for fresh consideration on merits.
CGST Act, 2017	Sec 73	Ghv India (P.) Ltd. v. Joint Commissioner	Click Here	Issuing a consolidated/composite Show Cause Notice (SCN) and order covering multiple financial years is legally impermissible.
CGST Act, 2017	Sec 75(4)	K D Engineers v. Deputy/Assistant Commissioner	Click Here	Failure to consider an additional reply or grant a further personal hearing violates Principles of Natural Justice; order remanded for fresh adjudication.
CGST Rules, 2017	Rule 86A	Jupiter Ventures v. Assistant Commissioner	Click Here	Blocking of Electronic Credit Ledger (ECL) cannot continue beyond one year; authorities must unblock the ledger forthwith once the period expires.
CGST Act, 2017	Sec 107	Life Insurance Corporation of India Ltd. v. Comm. CGST	Click Here	Rejection of appeal on grounds of “wrong jurisdiction” set aside where the mistake lay with the Department; appeal restored for proper adjudication.