IMPORTANT GST CASE LAWS 21.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 29	Mohammad Javed v. Union of India	Restoration of registration is permitted for non-filers if all returns are filed and all taxes, interest, and penalties are paid, provided there is no allegation of fraud.	Click Here
CGST Act, 2017	Section 56	Jindal Drugs (P.) Ltd. v. Union of India	Authorities cannot sanction interest on delayed refunds at “nominal” rates without reasons. Interest must be calculated strictly as per the statutory rates in Section 56.	Click Here
CGST Act, 2017	Section 69	Anil Kumar Gupta v. CBI	Bail rejected for an applicant who impersonated a CGST Commissioner to demand a bribe. Gravity of the role and non-cooperation outweighed the lack of change in circumstances.	Click Here
CGST Act, 2017	Section 73	Krishna Sai Granites v. Joint Commissioner	Recovery orders based on Rule 96(10) are unsustainable if the rule was omitted without a “saving clause.” The statutory authority for such recovery ceases to exist upon omission.	Click Here
CGST Act, 2017	Section 132	Jaydeep Mukeshbhai Virani v. State of Gujarat	Regular bail granted to a partner accused of fraudulent ITC after the investigation and complaint filing were complete, as further detention was deemed unjustified.	Click Here
CGST Act, 2017	Section 169	Jarosniv Exports (P.) Ltd. v. Sales Tax Officer	Notices hidden under the ‘Additional Notices’ tab on the portal are not considered effective communication. Orders passed without visibility of such notices must be set aside.	Click Here
CGST Act, 2017	Section 169	Jaipal Singh v. Commissioner	Uploading an SCN to the portal after a registration is already cancelled is inadequate service. The department must use other modes prescribed under Section 169.	Click Here

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