IMPORTANT GST CASE LAWS 20.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 16 (ITC Blocking) | RDTMT Steels (India) (P.) Ltd. v. Asst. Comm. of Commercial Tax | [Borrowed Satisfaction Invalid] Blocking the Electronic Credit Ledger (ECL) solely based on a report from the Enforcement Authority without any independent analysis by the proper officer is unsustainable. The officer must form their own “reason to believe.” | Click Here |
| CGST Act, 2017 | Section 29 (Cancellation) | Prakash Kumar Nayak v. Commissioner, CT & GST | [Hidden Report] Cancellation of registration based on an adverse post-registration visit report was quashed because the report was not provided to the assessee. The SCN was void for being vague and lacking particulars of fraud. | Click Here |
| CGST Act, 2017 | Section 30 (Revocation) | Pankaj Mohan v. Union of India | [Restoration Opportunity] Where returns were not filed due to “portal unfamiliarity” and communication gaps, the court permitted restoration of registration if the petitioner approached the authority within 60 days and paid all tax arrears, interest, and penalties. | Click Here |
| CGST Act, 2017 | Section 54 (Refund) | Payal Plastichem (P.) Ltd. v. State of Gujarat | [GIDC Lease Refund] Refund of GST paid on the transfer of GIDC leasehold rights was allowed. The court directed the refund to be processed within one week, rejecting the department’s denial based on “illegible documents” or lack of circulars. | Click Here |
| CGST Act, 2017 | Section 74 (SLP Dismissal) | Super Service Point v. Union of India | [Statutory Remedy First] The Supreme Court dismissed the SLP against a High Court order that refused to entertain a writ against a Section 74 order (based on a consolidated SCN). The petitioner was relegated to file a statutory appeal under Section 107 instead. | Click Here |
| CGST Act, 2017 | Section 107 (Limitation) | Param Infrawell (P.) Ltd. v. State of NCT of Delhi | [Restoration on Merits] An appeal against cancellation dismissed on limitation grounds was restored to be heard on merits, subject to a cost of ₹25,000, noting that the petitioner had not been heard on substantive issues. | Click Here |
| CGST Act, 2017 | Section 107 (Condonation) | RSSG-OT (JV) v. Union of India | [Illness Condoned] Delay in filing an appeal due to the serious illness of the authorized signatory and business closure was condoned, subject to costs and pre-deposit. | Click Here |
| CGST Act, 2017 | Section 107 (Condonation) | Shivam Traders v. Proper Officer | [Proof Mandatory] Delay was not condoned where the plea was that the advocate’s wife was hospitalized, but no medical details or proof were provided to substantiate the claim. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 17.01.2026