Important GST Case Laws 28.04.2026
| Relevant Act | Section / Rule | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 2(17) & 7 | Coimbatore Branch of IMA, In re | Click Here | Association & Members: Subscriptions and seminar fees are “business” and “supply.” Sec 7(1)(aa) treats associations and members as distinct; the principle of mutuality is no longer applicable. |
| CGST Act, 2017 | Sec 8(a) | Dr. Kamakshi Memorial Hospital, In re | Click Here | Healthcare Services: Supply of medicines and consumables to inpatients is part of a “Composite Supply” of healthcare and is exempt under Entry 74. |
| CGST Act, 2017 | Sec 11 | ASDM Institute (P.) Ltd., In re | Click Here | Skill Development: Digital marketing courses by NSDC partners are exempt under Entry 69, except for the transition period (Oct ’24 – Jan ’25) where specific regularizing rules apply. |
| CGST Act, 2017 | Sec 11 | Food Corporation of India, In re | Click Here | Govt. Entities: FCI is a “Government Entity,” not a “Local Authority.” Exemption for pure security services (Entry 3) is not available to FCI. |
| CGST Act, 2017 | Sec 29 | P.N. Impex v. State of Maharashtra | Click Here | Cancellation: Registration must be restored if cancellation was done without proper reasons or in violation of natural justice. |
| CGST Act, 2017 | Sec 73 | City Enterprises v. Deputy State Tax Officer-1 | Click Here | Limitation Extension: Limitation for 2019-20 orders extended to 31.08.2024 via notifications is valid; plea of time-bar fails if issued within this window. |
| CGST Act, 2017 | Sec 74 | Shivhare Retail (P.) Ltd. v. Commissioner, Nagpur | Click Here | Consolidated SCN: Even in fraud cases, clubbing multiple financial years into one notice is illegal. Separate notices are required for each year to protect individual response rights. |
| CGST Act, 2017 | Sec 107 | Jugsalai Nagar Parishad v. Union of India | Click Here | Alternate Remedy: Municipal bodies cannot bypass the appellate remedy via Writ to challenge jurisdiction; factual immunity must be proved in statutory appeal. |
| CGST Act, 2017 | Sec 125 | Kalanther Madeena Textiles v. Deputy Commissioner | Click Here | Double Penalty: Simultaneous levy of “Late Fee” (u/s 47) and “General Penalty” (u/s 125) for the same default is impermissible. Only the late fee sustains. |
For More :- Read Important GST Case Laws 27.04.2026