Important GST Case Laws 18.04.2026
| Section | Case Law Title | Key Legal Verdict | Citation |
| Sec 16(4)/(5) | Manjunatha Exports | ITC Time Limit: The retrospective insertion of Sec 16(5) (Finance Act 2024) overrides the previous time-bar for FY 2018-19, reviving previously denied credits. | Click Here |
| Sec 29 (CGST) | Jordan Enterprises | Registration: Retrospective cancellation is illegal if the Show Cause Notice (SCN) did not explicitly propose such an action. | Click Here |
| Sec 73 (CGST) | JVS Agencies | Mandatory DRC-07: Demand recovery must be stayed if the summary in Form GST DRC-07 is not uploaded on the portal, as it blocks the right to appeal. | Click Here |
| Sec 107 (CGST) | SFC Global Commodity | Appellate Duty: An appellate authority cannot dismiss an appeal solely for non-appearance; they must pass a reasoned order based on the written grounds. | Click Here |
| Sec 171 (CGST) | DGAP v. Ahmedabad East | Anti-Profiteering: Real estate developers must pass on the 1.31% additional ITC benefit to homebuyers with 18% interest. | Click Here |
| Transitional | Muthoot Finance Ltd. | Cess Credits: Transitional credit or refund of Education Cess (EC) and KKC cannot be carried forward into the GST regime. | Click Here |