IMPORTANT GST CASE LAWS 06.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 16(5) & 16(6)	Rubicon Associates v. State Tax Officer	[Retrospective ITC Relief] The newly inserted Sections 16(5) and 16(6) provide a legal “pardon” for ITC claims for FY 2017-18 to 2020-21. If the GSTR-3B was filed by 30.11.2021, the ITC cannot be denied on limitation grounds.	Click Here
CGST Act, 2017	Section 16 / Rule 86A	Gurasees Sales Corp. v. Union of India	[Negative Blocking Barred] Authorities cannot block the Electronic Credit Ledger (ECL) in a way that creates a negative balance. Blocking is a preventive measure, not a recovery tool.	Click Here
CGST Act, 2017	Section 54 / Rule 89(4)	Sea 6 Energy (P.) Ltd. v. Asst. Commissioner	[Refund Formula Consistency] The term “Relevant Period” must be applied uniformly to ‘Net ITC’, ‘Turnover’, and ‘Adjusted Turnover’ in the refund formula. Inconsistent tax period selection justifies a fresh claim.	Click Here
CGST Act, 2017	Section 69 / BNSS	Shashi Kumar Choudhary v. Union of India	[SC: Arrest & Bail] The SC held that while procedural lapses (like not citing BNSS sections in arrest memos) are irregular, they do not vitiate an arrest if the accused was informed of the grounds. Bail was granted to the son but denied to the father for custodial interrogation.	Click Here
CGST Act, 2017	Section 107 / Rule 108	TC Tours Ltd. v. UT of J & K	[Electronic Appeal Sufficient] Rejection of a GST appeal for non-submission of a hard copy is unsustainable. Rule 108 prescribes electronic filing as a valid standalone mode; physical copies are only needed if specifically notified.	Click Here

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