IMPORTANT GST CASE LAWS 17.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 9 (Classification)	Patel Products v. Union of India	[Chewing Tobacco Classification] Tobacco repacked from bulk into retail pouches is “manufactured”, falling under Tariff Heading 2403 9910 (Chewing Tobacco), not 2401 (Unmanufactured). The process of repacking for retail amounts to manufacture.	Click Here
CGST Act, 2017	Section 54 (Refund)	Hooghly Motors (P.) Ltd. v. State of West Bengal	[Refund Allowed] Where the department’s own instructions accepted the petitioner’s entitlement, the appellate order rejecting the refund was set aside. Refund directed to be issued.	Click Here
CGST Act, 2017	Section 107 (Limitation)	Harsh Deepk Shah v. Union of India	[Strict Limitation] The High Court cannot issue a writ under Article 226 to condone delay in filing an appeal if it exceeds the maximum statutory period (3 months + 1 month condonable).	Click Here
CGST Act, 2017	Section 107 (Limitation)	Hikal Ltd. v. JCCT (Appeals)	[Amnesty Notification] Limitation stood concluded in the petitioner’s favor as the appeal was filed by the deadline permitted by Notification No. 29/2023 (Amnesty Scheme). Dismissal on limitation grounds was erroneous; remanded for merit-based decision.	Click Here
CGST Act, 2017	Section 168A (Time Extension)	Hitachi Systems India / India Retail Mart	[Validity of Extensions] The validity of Notifications 9/2023 & 56/2023 (extending adjudication time limits) is left open as the matter is pending before the Supreme Court. High Courts are refraining from final rulings on this specific point.	Click Here
CGST Act, 2017	Section 169 (Notice Service)	Hitachi Systems India (P.) Ltd. v. Union of India	[Hidden Notices] SCN and orders uploaded to the “Additional Notices Tab” (not easily visible) without separate intimation are invalid service. The matter was remanded for fresh adjudication.	Click Here

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