GST CASE LAWS 10.09.2026 Archives

Section	Relevant Act	Case Law Title	Brief Summary	Citation
Section 5	Central Goods and Services Tax Act, 2017	Siemens Healthcare (P.) Ltd. v. Union of India	Administrative transfers of audit files from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate are administrative, not barred by statute, and warranted when following repeated non-compliance.	Click Here
Section 16	Integrated Goods and Services Tax Act, 2017	Wipro Ltd. v. Assistant Commissioner	SEZ units exporting IT services on payment of IGST utilizing ITC distributed via the ISD mechanism are entitled to claim zero-rated supply refunds, as the restrictive proviso applies only to direct supplies.	Click Here
Section 29	Central Goods and Services Tax Act, 2017	Shri Radhey Traders v. Superintendent CGST	GST registrations cancelled via notices and orders containing only generic fraud allegations without disclosing factual particulars violate natural justice and are liable to be quashed.	Click Here
Section 73	Central Goods and Services Tax Act, 2017	Premier Electro Coats v. Joint Commissioner of State Tax (I & E)	Composite show cause notices and orders covering multiple financial years for demands not involving fraud are impermissible, warranting quashing with liberty to issue separate yearly notices.	Click Here
Section 73	Central Goods and Services Tax Act, 2017	Sali Basavaraj v. State of Karnataka	Adjudications where the same officer conducts the audit, issues the SCN, and passes the order for non-fraud demands violate natural justice, requiring proceedings to recommence before a different officer.	Click Here
Section 79	Central Goods and Services Tax Act, 2017	BKR Services (P.) Ltd. v. State of Karnataka	DRC-13 garnishee notices cannot be issued against a separate private limited company for a deceased proprietor’s dues without considering post-death liability, rendering notices, orders, and DRC-07 summaries quashable.	Click Here
Section 93	Central Goods and Services Tax Act, 2017	BKR Services (P.) Ltd. v. State of Karnataka	Authorities must examine the applicability of Section 93(1) before proceeding against alleged legal heirs following a sole proprietor’s death, restoring the matter for fresh decision.	Click Here
Section 111	Central Goods and Services Tax Act, 2017	Shakti Industrial House v. Joint Commissioner (Appeals-II)	Appeals are liable to be dismissed for want of prosecution when appellants persistently fail to cure registry defects and absent themselves from multiple scheduled hearings.	Click Here
Section 171	Central Goods and Services Tax Act, 2017	DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd.	Additional ITC benefits must be passed on via commensurate price reductions, confining profiteering calculations to HIG flats (excluding LIG/MIG capped units and post-OC units) without cross-buyer set-offs.	Click Here
Section 171	Central Goods and Services Tax Act, 2017	DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd.	Penalties equal to 10% of the profiteered amount are leviable for anti-profiteering defaults extended beyond statutory dates, subject to waiver if the full amount is refunded within 30 days.	Click Here
Rule 133(3)(b)	Central Goods and Services Tax Rules, 2017	DGAP, DG Anti Profiteering v. Bengal Emami Housing Ltd.	Amounts not passed on as price reductions under anti-profiteering provisions must be refunded with compensatory interest at 18% p.a. from the respective dates of collection.	Click Here