Important GST Case Laws 30.04.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 54 | CBF Component (P) Ltd v. Union of India | Click Here | Refund Rights: Rejection order set aside because the authority failed to grant the statutory 15-day period for a reply and denied a personal hearing. |
| IGST Act, 2017 | Sec 16 | Kunal Housewares (P.) Ltd. v. Union of India | Click Here | Zero-Rated Export: Refund allowed only after adjusting for differential duty drawback (to avoid double benefit) along with 7% interest. |
| CGST Act, 2017 | Sec 73 | Sri Gemini Enterprises v. Commercial Tax Officer | Click Here | Admitted Liability: Writ interference is denied where the assessee explicitly admitted the tax liability in their reply to the Show Cause Notice (SCN). |
| CGST Act, 2017 | Sec 74 | Komal Jayeshbhai Hemavat v. State Tax Officer | Click Here | Mandatory Hearing: Even if a taxpayer marks ‘No’ for a personal hearing in their reply, the authority must grant one before passing an adverse order. |
| CGST Act, 2017 | Sec 75 | Pathways Marketing and Consulting Group v. Asst. Comm. | Click Here | ITC Mismatch: Ex parte orders due to GSTR-3B vs 2A mismatch set aside; remanded to reply stage subject to a 10% tax deposit. |
| CGST Act, 2017 | Sec 79 | PVR Enterprises v. Deputy Commissioner (ST) | Click Here | Garnishee Recovery: Bank attachment vacated because the assessee had already reversed the disputed ITC; condition set to not pay the defaulting supplier. |
| CGST Act, 2017 | Sec 83 | Gujral Sons v. Union of India | Click Here | Provisional Attachment: Successive attachments without new material or change in facts after the assessment is concluded are unjustified and unsustainable. |
| CGST Act, 2017 | Sec 93 | Navin Vishwanathan v. State of Maharashtra | Click Here | Legal Representative: Recovery from a son for his deceased father’s dues is illegal without established succession or notice, despite similar trade names. |
| CGST Act, 2017 | Sec 107 | Rajesh Kumar Kar v. Addl. Commissioner (Appeals) | Click Here | Alternate Remedy: Writ petition dismissed; the court held that the petitioner must exhaust the statutory appellate forum even if alleging natural justice breach. |
| CGST Act, 2017 | Sec 169 | Delta Gencons India (P.) Ltd. v. Asst. Commissioner | Click Here | Service of Notice: Adjudication quashed because the SCN was not served via the registered portal email or address, violating principles of natural justice. |
For More :- Read Important GST Case Laws 29.04.2026