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 |
For More :- Read IMPORTANT GST CASE LAWS 20.03.2026