GST Case Archives - Tax Heal https://www.taxheal.com/tag/gst-case Complete Guide for Income Tax and GST in India Thu, 07 May 2026 07:12:11 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 Important GST Case Laws 01.05.2026 https://www.taxheal.com/important-gst-case-laws-01-05-2026.html Thu, 07 May 2026 06:37:29 +0000 https://www.taxheal.com/?p=127956 Important GST Case Laws 01.05.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 State of Chhattisgarh v. D.A. Enterprises Click Here Pre-GST Bids: Contractor’s claim for post-GST reimbursement denied where the agreement fixed the tax burden on them; dispute relegated to arbitration. IGST Act, 2017 Sec 16 V Ships… Read More »

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Relevant Act Section Case Law Title Citation Brief Summary
CGST Act, 2017 Sec 9 State of Chhattisgarh v. D.A. Enterprises Click Here Pre-GST Bids: Contractor’s claim for post-GST reimbursement denied where the agreement fixed the tax burden on them; dispute relegated to arbitration.
IGST Act, 2017 Sec 16 V Ships India (P.) Ltd. v. Union of India Click Here Ship Management: Denial of refund on “intermediary” grounds quashed; remanded to examine the service agreement to determine export status.
CGST Act, 2017 Sec 17 M/s Super Chips., In re Click Here Blocked Credit: ITC on goods/services for constructing a mall for leasing is inadmissible; commercial buildings do not qualify as “Plant & Machinery.”
CGST Act, 2017 Sec 30 Sama Yangfo v. Union of India Click Here Registration: Restoration directed after the assessee filed all pending returns and paid dues with interest/fees, despite the expiry of the revocation timeline.
CGST Act, 2017 Sec 37 Celebration Blenders & Distillers (P.) Ltd. v. Asst. Comm. Click Here QRMP Migration: Portal failure to accept “opt-out” for turnover >₹5Cr must be rectified; authorities directed to permit migration to monthly filing.
CGST Act, 2017 Sec 54 Infinx Services (P.) Ltd. v. Union of India Click Here Natural Justice: Refund rejection quashed because the AO refused to reschedule a hearing during heavy rains; deemed a breach of Rule 92(3).
CGST Act, 2017 Sec 73 Avika Steel Mart v. Union of India Click Here Composite Orders: A single assessment order cannot span multiple financial years; separate notices and orders required for each distinct year.
Finance Act, 1994 Sec 73 Frontier Construction Company v. UoI Click Here Service Tax: Construction of Govt. buildings (schools/Assembly) is exempt; demand based solely on Income Tax Form 26AS data is unsustainable.
CGST Act, 2017 Sec 74 Sriba Nirman Company v. Commissioner (Appeals) Click here Willful Suppression: (SC Dismissal) Penalty u/s 74 upheld for failure to file returns and pay tax despite having the financial capacity to do so.
CGST Act, 2017 Sec 107 Udeva Preci Steel Products Mft. Co. v. Superintendent Click Here ITC Mismatch: For GSTR-3B vs 2A/2B mismatches (2017-18), the petitioner is relegated to the appellate remedy with a direction to condone delay.
CGST Act, 2017 Sec 112 Fayaj Infratech (P.) Ltd. v. Joint Commissioner Click Here GSTAT: With the Tribunal now functional, writ jurisdiction is closed; appeals must be filed before GSTAT with the mandatory pre-deposit.
Odisha GST Act Heading 9971 True Solar (P.) Ltd., In re Click Here E-Bike Leasing: Long-term leasing of e-bikes with transfer of control and purchase option is a Financial Service (taxed at the rate of the goods).

For More :- Read Important GST Case Laws 30.04.2026

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