https://www.taxheal.com/tag/gst-case-law-31-08-2026 Complete Guide for Income Tax and GST in India Wed, 02 Sep 2026 10:45:29 +0000 en-US hourly 1 https://wordpress.org/?v=7.1 https://www.taxheal.com/gst-case-law-31-08-2026.html Wed, 02 Sep 2026 10:45:29 +0000 https://www.taxheal.com/?p=139772 GST CASE LAW 31.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Tariff Heading 9018 / Entry No. 483, Schedule I Lab Medica Systems (P.) Ltd., In re Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of… Read More »

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Section / Rule	Case Law Title	Brief Summary	Citation	Relevant Act
Tariff Heading 9018 / Entry No. 483, Schedule I	Lab Medica Systems (P.) Ltd., In re	Ophthalmic Binocular Surgical Microscope classified under HSN 9018 as an ophthalmic medical instrument, attracting 5% GST under Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate).	Click Here	Gujarat Goods and Services Tax Act, 2017 / CGST Act, 2017
Section 67(4)	Surendra Sharma v. State of Assam	The power to seal premises under Section 67(4) ceases once search proceedings conclude with the seizure of documents or goods; keeping premises sealed for four months post-search was held illegal.	Click Here	Central Goods and Services Tax Act, 2017
Rule 86A	Jagdish Prasad Agrawal v. Union of India	Blocking of ITC without recording reasons and meeting preconditions violates Rule 86A; since the ledger became unblocked by operation of law during pendency, petition was disposed of with a caution of liability for future non-compliance.	Click Here	Central Goods and Services Tax Rules, 2017
Section 107	Pokran Co-operative Marketing Society Ltd. v. State of Rajasthan	High Court exercised writ jurisdiction under Article 226 to condone appeal filing delay caused by uncontrollable medical grounds, directing disposal on merits subject to statutory pre-deposit and late fee payments.	Click Here	Central Goods and Services Tax Act, 2017
Section 112	Lux Industries Ltd. v. Commissioner State Tax	Applications for early hearing of 21 appeals before the GSTAT were allowed due to significant financial hardship caused by blocked refunds, procedural compliance, and lack of Revenue objection.	Click Here	Central Goods and Services Tax Act, 2017
Section 122(1) / Section 107	Arun Kumar Jain v. Additional Commissioner CGST Delhi West Commissionerate	Writ petition challenging penalties levied on corporate directors under Section 122(1) was declined, relegating petitioners to the alternative statutory appeal remedy under Section 107 despite pending Supreme Court litigation.	Click Here	Central Goods and Services Tax Act, 2017
Section 168A	Reckitt Benckiser (India) (P.) Ltd. v. State of Tamil Nadu	Petitions challenging limitation extension notifications, orders, and show-cause notices were disposed of as infructuous after the State Tax Officer’s report supported the petitioner’s stand.	Click Here	Central Goods and Services Tax Act, 2017
Section 169	Ved Enterprises Unnao v. State of U.P.	Serving a show cause notice solely by uploading it on the GST portal after the cancellation of business registration fails statutory service norms and natural justice, rendering the resulting order invalid.	Click Here	Central Goods and Services Tax Act, 2017
Section 171	DG Anti Profiteering, DGAP v. Vimal 70MM, Hyderabad	Increasing ticket base prices when the GST rate on cinema tickets up to ₹100 dropped from 18% to 12% to maintain identical cum-tax prices violated anti-profiteering norms; respondent ordered to deposit excess amount with interest in the CWF.	Click Here	Central Goods and Services Tax Act, 2017
Section 171	DG Anti Profiteering, DGAP v. Arjun Theatre 70MM	Increasing base prices of Balcony, Dress Circle, and First Class tickets upon reduction of GST rate from 18% to 12% to keep ticket prices unchanged amounted to profiteering; refund with interest ordered to the Consumer Welfare Fund.	Click Here	Central Goods and Services Tax Act, 2017

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