IMPORTANT GST CASE LAWS 30.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 56	Paradeep Phosphates Ltd. v. Addl. Comm. GST	[Interest on Illegal Tax] Where IGST on ocean freight was refunded after being declared unconstitutional (Mohit Minerals), the assessee is entitled to 6% interest from the date of deposit until the date of refund, as it was an “unauthorized collection” under Article 265.	Click Here
CGST Act, 2017	Section 67	G R M Jewellers v. Asst. Comm. State Tax	[State Liable for Theft] Gold and silver seized by the department were stolen from police custody. The Court held the State liable for negligence and ordered compensation at current market rates, rejecting the “Sovereign Immunity” defense.	Click Here
CGST Act, 2017	Section 30	Chandrakant Ramanlal Valand v. DCST	[Cost for Suppressing Facts] A penalty of ₹25,000 was imposed for filing a fresh writ petition on the same grounds as a previously withdrawn one without disclosing the fact. The court dismissed the petition for “misleading” the bench.	Click Here
CGST Act, 2017	Section 129	ASTO v. Hindustan Coca Cola (P.) Ltd.	[No Detention for Classification] Goods in transit cannot be detained under Section 129 solely due to a dispute in HSN classification or description, provided the documents are valid. Classification is a matter for regular assessment.	Click Here
CGST Act, 2017	Section 107	Ishika Packaging (P.) Ltd. v. State of WB	[Hidden Tab Defense] Assessee missed an order because it was uploaded under the ‘Additional Notices’ tab rather than ‘View Orders’. The Court permitted a late appeal, noting the portal’s confusing architecture.	Click Here
CGST Act, 2017	Section 129	Trillion Lead Factory (P.) Ltd. v. STO	[Procedure Void] Detention order quashed where the department failed to serve FORM GST MOV-7 properly and uploaded the order a month late, violating the mandatory procedural timelines of Rule 142.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 27.01.2026