Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 5	MGM Oil Mills (P.) Ltd. v. Union of India	Quashed IGST demands on ocean freight following the Supreme Court ruling in Mohit Minerals, as no legal basis remained for such a levy.	Click here	IGST Act, 2017
Section 9	Assistant Commissioner of CGST & Central Excise v. Riddhi Pharma	Assignment of GIDC leasehold rights in industrial plot is a transfer of benefits arising from immovable property and not subject to GST as a service.	Click here	CGST Act, 2017
Section 16	Manoranjan Dash v. Commissionerate of CT GST, Commissioner, Odisha	Tax demand was rightly sustained where works contractor claimed excess ITC over GSTR-2A and failed to prove tax payment by supplier under the provisional credit regime.	Click here	CGST Act, 2017
Section 16	Gold Youth Movement Recreation Club v. Assistant Commissioner (ST)	Demand based solely on limitation was quashed because ITC fell within the statutory window under Sec 16(5), though reversed earlier under Sec 16(4).	Click here	CGST Act, 2017
Section 20	Sapna Industries v. Commissioner of State Tax	Penalty and interest under Sec 50(1) and 73(9) sustained due to unpaid IGST on additional supplies shown via duplicate e-way bills; lack of fraud does not extinguish liability.	Click here	CGST Act, 2017
Section 20	Sapna Industries v. Commissioner of State Tax	Reissued e-way bills for same invoices without continuous transit proof were independent supply declarations, sustaining the IGST demand, interest, and penalty.	Click here	IGST Act, 2017
Section 29	Ratul Boro v. Union of India	Registration cancelled for non-filing restored subject to filing pending returns in 30 days and paying tax, interest, penalty, and late fees despite expiry of 270-day portal limit.	Click here	CGST Act, 2017
Section 29	H.I. International v. Himanshu Verma	Retrospective cancellation and ITC reversal based on grounds outside the original SCN were legally unsustainable; cancellation was revoked.	Click here	CGST Act, 2017
Section 29	Mohammed Luthfur Rahman v. Union of India	Cancellation of GST registration for non-submission of rent agreement for an additional place of business was set aside as rules do not mandate it when principal place documents are valid.	Click here	CGST Act, 2017
Section 50	Manoranjan Dash v. Commissionerate of CT GST, Commissioner, Odisha	Interest on mismatched ITC is chargeable, but invoice-level matching is required; separate interest based on Rule 36(4) was deleted for lack of mention in SCN.	Click here	CGST Act, 2017
Section 73	Nitin Bakers (P.) Ltd. v. Vijay Singh Visen	Demands made solely by comparing GSTR-9 and GSTR-9C portal variances without verifying sales ledgers, invoices, and reversals were set aside and remanded.	Click here	CGST Act, 2017
Section 73	Nitin Bakers (P.) Ltd. v. Vijay Singh Visen	Ex-parte demand for excess ITC based on GSTR-3B vs. 2A variances without factoring in self-disclosed reversals was invalid; remanded for net ITC verification.	Click here	CGST Act, 2017
Section 73	Nitin Bakers (P.) Ltd. v. Vijay Singh Visen	Demanding full ITC reversal by treating all credit as common without segregating exempt vs. taxable turnover ratios required remand for proper rule-based mapping and credit segregation.	Click here	CGST Act, 2017
Section 74	Assistant Commissioner of CGST & Central Excise v. Riddhi Pharma	Minor delays in issuing invoices or paying GST with interest on bona fide non-taxable positions do not constitute fraud or suppression; Sec 74 penalties were set aside.	Click here	CGST Act, 2017
Section 75	Manoranjan Dash v. Commissionerate of CT GST, Commissioner, Odisha	Additional interest imposed under Rule 36(4) by the appellate authority without prior proposal in the SCN violated Sec 75 natural justice and was deleted.	Click here	CGST Act, 2017
Section 107	H.I. International v. Himanshu Verma	Appellate Authority cannot introduce cash deposit or ITC reversal conditions in a registration appeal without issuing a separate SCN and hearing the taxpayer.	Click here	CGST Act, 2017
Section 107	H.I. International v. Himanshu Verma	Adjudicating ITC entitlement and ordering cash deposits in a pure registration cancellation appeal exceeds the statutory scope of appellate jurisdiction under Sec 107.	Click here	CGST Act, 2017
Section 128A	Hayakriva Associates and Builders v. Deputy Commissioner of CGST and Central Excise	Once a Sec 128A waiver of interest/penalty under Sec 73 is formally approved via Form GST SPL-05, it cannot be revoked unless conditions under Rule 164(16)/(17) are met.	Click here	CGST Act, 2017
Section 132	Directorate General of GST Intelligence v. State of Andhra Pradesh	Grant of bail to an alleged fake ITC mastermind was upheld because evidence was documentary and custodial interrogation was no longer required.	Click here	CGST Act, 2017
Section 132	Directorate General of GST Intelligence v. State of Andhra Pradesh	Petition to cancel bail in fake ITC probe was dismissed as the prosecution failed to substantiate claims of post-bail witness intimidation or non-cooperation with sworn proof.	Click here	CGST Act, 2017