GST CASE LAWS 23.07.2026
GST CASE LAWS 23.07.2026
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 16 | Advance Engineering Farms and Equipments v. State of Assam | Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file returns; recovery action lies against the supplier, not the recipient. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 29 | Shaarc Projects Ltd. v. Union of India | A vague Show Cause Notice (SCN) for cancellation of GST registration that lacks specific statutory violations or material particulars is legally unsustainable and liable to be set aside. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 | Radhika Furniture @ Radha Devi v. Commissioner, State Goods and Services Tax | The GST Act is a self-contained special fiscal statute that implicitly excludes Section 5 of the Limitation Act; hence, condonation of delay beyond the statutory limit under Section 107 is impermissible. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 122 | Vikas Kumar Omar v. Principal Commissioner of CGST Commissionerate at Rohtak | Imposing penalties under GST provisions without issuing a prior Show Cause Notice and denying an opportunity of being heard violates principles of natural justice, rendering the penalty order void. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 169 | Subhash Kumar Sah v. Commissioner, CGST and CX | Merely uploading an SCN on the GST portal without serving it via email, registered post, or giving a personal hearing is insufficient service; personal service per prescribed modes is mandatory before cancellation of registration. | Click Here | Central Goods and Services Tax Act, 2017 |