GST CASE LAWS 13.07.2026
Here is the structured summary of the GST case laws in the requested tabular format.
| Section / Rule | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 6 | Sri Shekhar Chandra Podder v. Union of India | The bar against parallel proceedings under Section 6(2)(b) applies only when CGST and SGST actions involve the identical subject matter. If SGST concerns a return mismatch and CGST relates to short payment, parallel action is valid. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 6 | Sri Shekhar Chandra Podder v. Union of India | Where SGST authorities have already dropped proceedings regarding excess ITC for specific years, the CGST authorities cannot issue a fresh SCN or OIO on the same issue as it is barred by jurisdiction under Section 6(2)(b). |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 16 | Agriex v. Union of India | An IGST refund on rice exports cannot be denied merely because the exporter inadvertently omitted mentioning the IGST payment on the shipping bills, provided the actual export, invoices, and Rule 96 criteria are undisputed. |
2026
|
Integrated Goods and Services Tax Act, 2017 |
| Section 16 | Sravana Textiles v. Assistant State Tax Officer | Denial of ITC for March 2020 solely on the ground of a late-filed return (filed on 04.01.2021) is unsustainable if the filing falls within the extended statutory period allowed under sections 16(5) and 65. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 69 | Rakesh Kumar v. Union of India | A constitutional challenge against Section 69, which empowers GST authorities to arrest tax offenders, was rejected by the Court in light of binding Supreme Court precedents upholding the validity of the provision. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 73 | Sameera Hotels (Chennai) (P.) Ltd. v. State Tax Officer | Orders passed in November 2024 under Section 73 for AYs 2018-19 and 2019-20 are well within the limitation period due to the operation of statutory timeline extensions granted by notifications. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 74 | Sameera Hotels (Chennai) (P.) Ltd. v. State Tax Officer | Wrongfully availing excess ITC over GSTR-2A records and failing to pay RCM tax on foreign agency commissions constitutes suppression with intent to evade tax, justifying the invocation of the extended period of limitation. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 74 | Sunil Chauhan v. Principal Commissioner of CGST | The proper officer who adjudicates the primary tax liability arising out of an SCN is fully competent to impose all consequential penalties within the same proceedings; a separate penalty proceeding is not required. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 74 | Sri Shekhar Chandra Podder v. Union of India | A Demand-cum-SCN and consequential OIO issued for FY 2017-18 after the expiry of the mandatory 5-year period from the annual return due date—without any official extension notification under Section 74/168A—is entirely without jurisdiction. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 74 | Bengal Cold Rollers (P.) Ltd. v. Assistant Commissioner (ST) | The statutory gap of six months required between an SCN and an OIO is directory, not mandatory. The proceedings are not vitiated if the OIO is passed within limitation and the taxpayer was given multiple opportunities to reply. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 75 | Bengal Cold Rollers (P.) Ltd. v. Assistant Commissioner (ST) | Passing a tax order five days after the final hearing does not violate natural justice if the department has already provided multiple opportunities, videographed hearings, and supplied seized documents; a writ is not maintainable. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Rule 86A | V.V. Iron Steel Company (P.) Ltd. v. Assistant Commissioner | The department validly exercised its power to block an Electronic Credit Ledger under Rule 86A where evidence showed that supplier premises were vacant, no vehicle movement logs existed, and fake transactions were indicated. |
2026
|
Central Goods and Services Tax Rules, 2017 |
| Section 93 | Smt. Gulabben Gopaldas Jamvecha v. State of Gujarat | Show cause notices and tax orders issued in the name of a deceased proprietor after the registration was cancelled with zero dues are completely void. All consequential actions like bank freezing stand quashed. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 107 | Bengal Cold Rollers (P.) Ltd. v. Assistant Commissioner (ST) | A writ petition bypassing the statutory appellate process will not be entertained unless exceptional grounds are established. Taxpayers must pursue the standard appellate remedy along with the mandatory pre-deposit. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 107 | Aditya Security Force v. Assistant Commissioner | In peculiar cases where ex-parte orders are passed and the assessee raises highly arguable issues (such as a demand exceeding the amount stated in the SCN), a belated statutory appeal should be allowed on merits. |
2026
|
Central Goods and Services Tax Act, 2017 |