IMPORTANT GST CASE LAWS 05.03.2026

Section	Case Law	Core Ruling & Strategic Summary	Citation
S. 16(4) / 16(5)	Rajagopal and Co.	[ITC Limitation] Denial of ITC u/s 16(4) is invalid if the claim is protected by the newly inserted Section 16(5). Bank accounts must be de-freezed and any collected tax refunded.	Click Here
S. 29	Radha Rani Metal	[Retrospective Review] The Department cannot seek a review of an order quashing retrospective cancellation if the original SCN failed to provide specific reasons.	Click Here
S. 69	Premchand Jain	[Anticipatory Bail] Denied for economic offences involving tax evasion while the investigation is ongoing, as it would negatively impact the probe.	Click Here
S. 74 vs. 74A	Tvl. RB Communication	[Jurisdictional Error] For FY 2024-25, notices must be issued u/s 74A, not the omitted Section 74. Failure to use the correct section renders the proceeding void.	Click Here
S. 107	C L International (SC)	[Writ vs. Appeal] The Supreme Court confirmed that writ petitions are unsuitable for cases involving “complex factual interlinkages” of fraudulent ITC; the statutory appellate route must be used.	Click Here
S. 169	Tvl. Rajathi Silks	[Alternative Service] If a taxpayer is unresponsive on the portal, the officer must attempt other modes (preferably RPAD) to ensure the notice reaches the assessee.	Click Here