IMPORTANT GST CASE LAWS 24.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 16 (ITC Blocking) | Mrs. Anjita Dokania v. State Tax Officer | [Mandatory Unblocking] Power to block the Electronic Credit Ledger under Rule 86A ceases automatically after one year. Continuation beyond this period is wholly impermissible and must be withdrawn forthwith. | Click Here |
| CGST Act, 2017 | Section 73 (Limitation) | Bangalore Matics (P.) Ltd. v. Union of India | [Limitation Dispute] The validity of notifications extending the limitation for Section 73 is currently before the Supreme Court. To avoid conflicting outcomes, the demand order was set aside and remanded pending the SC decision. | Click Here |
| CGST Act, 2017 | Section 112 (Tribunal) | Iact Global Education (P) Ltd v. State of UP | [Tribunal Functional] With the GST Appellate Tribunal (GSTAT) now becoming operational, High Courts are relegating taxpayers to file second appeals before the Tribunal rather than entertaining writ petitions. | Click Here |
| CGST Act, 2017 | Section 168A (Legal Heir) | Abdul Kader M v. State Tax Officer | [Assessment on Deceased] An assessment order passed in the name of a deceased person is liable to be set aside. The legal heir must be given a proper opportunity to substantiating the case through a fresh reply. | Click Here |
| CGST Act, 2017 | Section 73 (Natural Justice) | Chatterjee Concern v. State of West Bengal | [Penalty Enhancement] Enhancing a penalty at the appellate stage without issuing a fresh Show Cause Notice (SCN) violates natural justice. The matter was remanded for a fresh decision on merits. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 23.01.2026