GST CASE LAW 10.07.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| Central Goods and Services Tax Act, 2017 | Section 30 | Sujoy Paul v. Union of India | A cancellation or rejection of GST registration without providing specific particulars in the SCN or giving detailed reasons in the final order violates natural justice. The matter was remanded to the notice stage. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 73 | Floor Gardens v. Assistant Commissioner, Central GST and Central Excise | A composite GST show-cause notice issued covering multiple financial years at once is legally unsustainable and liable to be quashed. The department is permitted to issue separate, fresh, year-wise notices. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 74 | Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence | Invoking Section 74 to levy penalties is valid if the assessee’s reply fails to effectively rebut inspection records showing discrepancies between GSTR-9, Form 26AS, GSTR-7, and GSTR-3B. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 74 | Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence | A tax demand quantification is completely vitiated if the revenue erroneously treats exempted turnover as taxable and extracts data from the wrong time period. Remanded for fresh adjudication. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 74 | Tvl. P. Rengasamy v. Deputy State Tax Officer-2 | An ex parte assessment order passed due to returns mismatches warrants a fresh look and remand if the assessee explains that the variations arose simply due to delayed TDS reporting by government departments. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 122 | Manoj Ramkishan Agrawal v. Union of India | Penalties under Section 122 are rightly imposed on firm partners when forensic evidence and admissions establish their direct knowledge, consent, and complicity in generating fake invoices and e-way bills. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 132 | Vishal @ Vishal Dadaso Tamkhade v. DG of Goods and Services Tax Intelligence | In a case of large-scale GST evasion, limited interim protection (anticipatory bail) for 10 days can be granted to allow the petitioners to approach the correct judicial forum in another state, subject to passport surrender and cooperation. |
2026
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| Central Goods and Services Tax Act, 2017 | Section 169 | Evergreen Recyclekaro (India) Ltd. v. Principal Commissioner of State Tax | If an SCN is not effectively served (e.g., uploaded on the wrong portal window) and a demand order is passed without a personal hearing, it constitutes a gross breach of natural justice. Order quashed and remanded. |
2026
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