IMPORTANT GST CASE LAWS 24.02.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 74	Dhanlaxmi Bank Ltd. v. State of Kerala	[Composite Notice Void] Consolidation of multiple financial years into a single Show Cause Notice is impermissible. Since limitation periods expire on different dates for different years, power must be exercised year-wise.	Click Here
Section 54	Sopariwala India LLP v. Union of India	[Export Refund Win] Following the JJ Plastalloy precedent, the omission of Rules 89(4B) and 96(10) is retrospective. Exporters are now entitled to IGST refunds even for pending/rejected cases prior to the notification.	Click Here
Section 83	Amit Metaliks Ltd. v. Commissioner	[Attachment Cessation] Provisional attachment of bank accounts/property automatically expires after one year by efflux of time. Authorities cannot continue the freeze beyond this statutory limit.	Click Here
Section 112	Natubhai Uttambhai Odd v. Addl. Comm.	[Tribunal Remedy] Writ petitions against O-I-O or O-I-A will not be entertained if a remedy exists before the GSTAT. Per Notification dated 17.09.2025, backlog appeals can be filed until June 30, 2026.	Click Here
Section 171	DGAP v. A J Enterprises	[Anti-Profiteering] Increasing the “base price” to keep the MRP unchanged after a rate cut (18% to 5%) is willful profiteering. The benefit must be deposited in the Consumer Welfare Fund with interest.	Click Here
Section 29	Nairson Multiventures (P.) Ltd. v. Chhattisgarh	[Due Process] Cancellation of registration is void if the SCN fails to specify the date/time of the hearing, denies the right to reply, or relies on a physical verification report not uploaded to the portal.	Click Here
Section 107	Navayuga Engineering Co. v. UT of J&K	[War-Zone Leniency] Delay in filing an appeal (beyond the 3+1 month limit) can be condoned if attributable to extraordinary circumstances like the Indo-Pak conflict in the border area.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 23.02.2026