IMPORTANT GST CASE LAWS 09.02.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 74A | R. Chandrasekar v. Asst. Commissioner | [The New 74A Bar] Following the 2024 amendment, Section 74 (Fraud) has been largely superseded by Section 74A for newer periods. Orders passed under the omitted/non-applicable section are liable to be set aside. | Click Here |
| CGST Act, 2017 | Rule 89(5) | AWL Agri Business Ltd. v. Jt. Comm. | [Retrospective Refund] The amendment to the Inverted Duty Structure formula is clarificatory and curative. Refund claims rejected under the old formula must be reconsidered applying the new formula retrospectively. | Click Here |
| CGST Act, 2017 | Section 18(3) | Alstom Transport India Ltd. v. Addl. Comm. | [Amalgamation ITC] You cannot split ITC between a transfer and a refund. If a transferor company retains part of its ITC for a refund instead of transferring it via ITC-02 to the successor, the refund claim is impermissible. | Click Here |
| CGST Act, 2017 | Section 129 | Venkateshwara Traders v. Union of India | [Perishable Goods] Seized perishable goods (Areca nuts) must be released upon furnishing a bank guarantee/security. Factual disputes on identity shouldn’t lead to the decay of goods during the appeal. | Click Here |
| CGST Act, 2017 | Section 132 | Vinay Kumar v. Union of India | [Bail in Tax Evasion] Bail was granted for an ₹11 crore evasion case as the investigation was complete, the evidence was documented, and the maximum sentence (5 years) made continued detention unjustified. | Click Here |
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