IMPORTANT GST CASE LAWS 17.03.2026

Relevant Act	Section / Topic	Case Law Title / Authority	Brief Summary	Citation
GSTN Advisory	Pre-deposit	GSTN Advisory on DRC-03A	Payments made via DRC-03 during investigations are not automatically linked to Demand IDs. Taxpayers must file DRC-03A to ensure these are recognized as mandatory pre-deposits for filing appeals.	Click Here
CGST Act, 2017	Section 16	Asian Lifts and Escalator (P.) Ltd. v. Assistant Commissioner	Following the Finance (No. 2) Act, 2024 amendment, the time limit for ITC availment was retrospectively relaxed from 01.07.2017. ITC cannot be denied solely for “belated” filing.	Click Here
CGST Act, 2017	Section 17	Creative Enterprises v. State of Telangana	Writ petition dismissed where the petitioner failed to disclose ongoing proceedings. Re-blocking of the Electronic Credit Ledger was held valid as it related to a Section 74 investigation.	Click Here
CGST Act, 2017	Section 54	Arvind Kumar Agarwal v. State of Uttar Pradesh	Refund rejections as “time-barred” were quashed. Authorities must exclude the Covid period (15.03.2020 to 28.02.2022) from limitation periods as per SC directions.	Click Here
CGST Act, 2017	Section 73	Deepak Agro Industries v. State of Himachal Pradesh	Payment made “under protest” cannot be treated as a voluntary deposit to drop proceedings (DRC-05) without adjudication. The matter was remanded for a decision on merits.	Click Here
CGST Act, 2017	Section 129	Shri Baba Traders v. State of U.P.	Goods in transit cannot be released if the supplier’s registration is suspended, as any tax invoice issued during suspension is not a “specified document” under GST rules.	Click Here
CGST Act, 2017	Section 171	DGAP v. Bengal Peerless Housing Development Co. Ltd.	Anti-profiteering does not apply to projects launched entirely after 01.07.2017, as there is no “pre-GST” baseline to compare benefits or rate reductions.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 16.03.2026