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Sr No. Party NameSectionCourt NameFavourDate
1 SAURABH AGARWALLA v. UNION OF INDIA & ORS. 16(6), 29, 30, 37(1), 39, 16, 16(4), 16(5) High Court of Guwahati Favour of Assessee 06/04/2026
2 UNION OF INDIA & ORS. v. SOFTWARE ONE INDIA PVT. LTD. Supreme Court of India Favour of Assessee 06/04/2026
3 DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTIPROFITEERING, DGAP v. AHMEDABAD EAST INFRASTRUCTURE LLP 109(3), 171(3A), 171 GSTAT-Delhi Favour of Revenue 02/04/2026
4 DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTIPROFITEERING, DGAP v. SOBHA LIMITED 151,  171 GSTAT-Delhi Favour of Assessee 02/04/2026
5 UNION OF INDIA & ANR. v. M/s. RANA ENGINEERING 107 Supreme Court of India Favour of Assessee 02/04/2026
6 ABBOTT HEALTHCARE PVT. LTD. v. EXCISE AND TAXATION COMMISSIONER, PUNJAB & ORS. 50, 73(3), 73(1) High Court of Punjab & Haryana Favour of Assessee 02/04/2026
7 POWER LINE AIR EXPRESS v. PRINCIPAL COMMISSIONER OF CGST & ORS. 70, 74(1), 74(9), 107, 15, 15(1), 20 Supreme Court of India Favour of Revenue 02/04/2026
8 DG ANTI PROFITEERING, DIRECTOR GENERAL OF ANTIPROFITEERING, DGAP v. SAMRIDHI REALTY PVT. LTD. 109(3), 171 GSTAT-Delhi Favour of Assessee 02/04/2026
9 CBF COMPONENT PVT. LTD. & ANR. v. UNION OF INDIA AND ORS. 54 High Court of Calcutta(Kol) Favour of Assessee 02/04/2026
10 M/s. V.S. ENTERPRISES THROUGH ITS PROPRIETOR, SHRI SUNIL KUMAR VERMA v. UNION OF INDIA & ORS. 107, 130, 73, 79 High Court of Jharkhand Favour of Revenue 02/04/2026
11 M/S. UDEVA PRECI STEEL PRODUCTS MFT. CO. v. SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE 14 High Court of Telangana Favour of Assessee 01/04/2026
12 SAMA YANGFO v. UNION OF INDIA & ORS. 29, 29(5), 73(10), 44, 29(2)(c) High Court of Guwahati Favour of Assessee 31/03/2026
13 CHATTERJEE CONCERN & ANR. v. STATE OF WEST BENGAL AND ORS. 107, 73, 107(11) High Court of Calcutta(Kol) Favour of Assessee 20/01/2026
14 DGAP v. ARKADE DEVELOPERS PVT. LTD. 172, 173, 171 National Anti Profiteering Authority Favour of Assessee 20/01/2026
15 CHANDRAKANT RAMANLAL VALAND v. DEPUTY COMMISSIONER OF STATE TAX (APPEAL) DIVISION & ANR 30 High Court of Gujarat Favour of Revenue 19/01/2026
16 SUNRISE TIMPLY COMPANY PVT. LTD. v. UNION OF INDIA AND ORS. 13(9), 2(93), 8, 5(4), 5(3), 74, 2(11) High Court of Calcutta(Kol) Favour of Assessee 19/01/2026
17 AR TRADERS v. JOINT COMMISSIONER OF CGST & CE & ORS. 50, 73, 73(10), 74, 74(10), 2(106), 37, 39, 44 High Court of Bombay(Mum) Favour of Assessee 17/01/2026
18 MARFANI STEEL IMPEX v. PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE & ORS. 73, 73(10), 74, 74A, 74(10), 2(106), 39, 37, 44, 50 High Court of Bombay(Mum) Favour of Assessee 17/01/2026
19 R.P. CHEMICALS v. SUPERINTENDENT CGST & CENTRAL EXCISE & ANR. 65, 15(3), 34, 107(4), 74(1) High Court of Gujarat Favour of Assessee 16/01/2026
20 INDIAN POTASH LTD. & ANR. v. UNION OF INDIA & ORS. 11B, 54 High Court of Gujarat Favour of Assessee 16/01/2026
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