IMPORTANT GST CASE LAWS 23.02.2026
| Relevant Section | Case Law Title | Core Ruling & Strategic Summary | Citation |
| Section 74 | MCR Marketing v. Assistant Commissioner | [Bunching of Years] A Show Cause Notice (SCN) issued for a tax period spanning multiple years is defective. Since adjudication orders are passed for a single year, the SCN must follow the same annual compartmentalization. | Click Here |
| Section 73 / 93 | P. B. Sethi Plastics v. State of U.P. | [Deceased Proprietor] Adjudication proceedings initiated and concluded against a deceased person are void. The Revenue must proceed against the Legal Representative (LR) as mandated by Section 93. | Click Here |
| Section 171 | DGAP v. Kumar 70 MM | [Anti-Profiteering] Increasing the “base price” of tickets to offset a GST rate reduction (18% to 12%) constitutes profiteering. The benefit must be passed to consumers, or the amount deposited in the Consumer Welfare Fund. | Click Here |
| Section 29 | Johnson Justin v. State Tax Officer | [Nil Returns] Filing “Nil” returns for three years due to health and financial problems is a valid reason. Cancellation of registration on these grounds is to be revoked subject to compliance. | Click Here |
| Section 107 | Medha Servo Drives (P.) Ltd. v. UOI | [Service of Notice] An appeal filed after 3 years cannot be excused by a plea of “no SMS/Email alerts” if the taxpayer failed to respond to prior ASMT-10 and DRC-01A notices. Vigilance is required. | Click Here |
| Section 168 | Lovelesh Singhal v. CBIC | [Circular Validity] Circular No. 3/3/2017-GST regarding the assignment of functions to officers is valid. Summons issued under Section 70 by such authorized officers must be complied with. | Click Here |
For More :- IMPORTANT GST CASE LAWS 20.02.2026