Important GST Case Laws 29.04.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 7 | Aryapride Hotel and Convention (P.) Ltd., In re | Click Here | Partnership Contribution: Contributing leasehold/commercial rights to an LLP in exchange for partnership interest is a “supply of service” and is taxable. |
| CGST Act, 2017 | Sec 11 | Codeword Process and Printers, In re | Click Here | Exam Printing: Printing examination papers for universities is exempt under Entry 66(b)(iv) as it is a service in relation to the conduct of exams. |
| IGST Act, 2017 | Sec 16 | ICICI Lombard General Insurance Co. Ltd. v. UoI | Click Here | SEZ Supplies: Retrospective demand for GST on services to SEZ units prior to the Oct 2023 amendment (“for authorised operations”) is stayed as jurisdictional error. |
| CGST Act, 2017 | Sec 29 | Florida Solvent (P.) Ltd. v. Superintendent | Click Here | Supplier Default: Registration cannot be cancelled solely because a supplier’s GST was cancelled. If the buyer has e-way bills and invoices, ITC cannot be denied without verification. |
| CGST Act, 2017 | Sec 29 | National Security Service v. State of West Bengal | Click Here | Restoration: Registration cancelled for non-filing (without tax evasion) must be restored upon payment of dues, as cancellation cripples business and revenue. |
| Finance Act, 1994 | Sec 65 | State Bank of India v. Deputy Commissioner | Click Here | Forex Profits: Share of profit in forex transactions is not a taxable service. Refund of tax paid on audit instructions must be granted despite time-bar. |
| CGST Act, 2017 | Sec 73 | Avik Televentures (P.) Ltd. v. GST Officer | Click Here | Natural Justice: Order quashed where the taxpayer was given less than one day to respond to voluminous audit findings; hearing was deemed “illusory.” |
| CGST Act, 2017 | Sec 83 | B. B. Metal v. Joint Commissioner of State Tax | Click Here | Dual Proceedings: State authorities cannot provisionally attach accounts if Central authorities have already initiated identical proceedings for the same period. |
| CGST Act, 2017 | Sec 107 | Dharun v. Deputy Commissioner (ST) | Click Here | Pre-deposit: Earlier 10% pre-deposit made for de novo adjudication must be recognized by the portal/authority for subsequent appeals. |
| CGST Act, 2017 | Sec 171 | DG Anti Profiteering v. Samsung India Electronics | Click Here | Anti-Profiteering: Price reduction on rate cuts is a “rebuttable presumption.” Suppliers can justify prices by showing cost increases to the DGAP. |
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