On 10 February 2026, a two-judge bench ordered ₹19.28 crore IGST refund credited to the Consumer Welfare Fund, holding Section 54 CGST Act an exhaustive code and rejecting an 'alien modality' tariff-adjustment route.
On 19 May 2022, a three-judge bench of Justices D.Y. Chandrachud, Surya Kant and Vikram Nath struck down the levy of IGST on ocean freight in CIF imports under the Reverse Charge Mechanism — holding that an Indian importer who has already paid IGST on the composite supply of CIF-imported goods cannot be separately charged IGST on the ocean-freight component of the same supply. The judgment is doctrinally significant for a connected reason: the Bench held that recommendations of the GST Council have persuasive value and are not binding on the Union or State Legislatures. A digest of the holdings, the doctrinal architecture, and the refund consequences.