GST CASE LAWS 12.08.2026
GST CASE LAWS 12.08.2026
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Section 6 | Saraswati Spinning and Weaving Mills v. State of HP | Click Here | Where CGST authority initiated adjudicatory proceedings first, State GST authority cannot pursue parallel adjudication on the same subject matter and period; authorities must coordinate to ensure a single competent forum adjudicates. |
| CGST Act, 2017 | Section 16 | Sachu Sony v. Superintendent, Central Gst & Central Excise | Click Here | Denied ITC orders and notices were quashed to reconsider eligibility by applying Section 16(5) benefits where returns were filed by 30.11.2021, adjusting the limitation computation accordingly. |
| CGST Act, 2017 | Section 16 | Wild Planet Pvt. Ltd. v. Superintendent, Central Tax & Central Excise | Click Here | Returns for Jan–Mar 2020 filed in Dec 2020 fell within the retrospective Section 16(5) cut-off; petitioner was held eligible for ITC despite the expiry of CBIC circular’s rectification window for Section 16(4) demands. |
| CGST Act, 2017 | Section 69 | Kumar Manish (Corpus) v. Union of India | Click Here | Arrest for ITC fraud was held valid as the authority had credible material and recorded reasons showing necessity for investigation, despite the maximum statutory punishment being up to five years. |
| CGST Act, 2017 | Section 69 | Kumar Manish (Corpus) v. Union of India | Click Here | Habeas corpus relief was denied as grounds of arrest were served and procedural safeguards complied with; mere allegations of delayed supply, coercion, or procedural flaws did not render the arrest unlawful. |
| CGST Act, 2017 | Section 73 | Gias Uddin Ahmed v. Union of India | Click Here | Writ challenge against a consolidated demand-cum-SCN for multiple financial years was held non-maintainable, as law permits consolidated notices and adjudication for multiple tax periods. |
| CGST Act, 2017 | Section 73 | Gias Uddin Ahmed v. Union of India | Click Here | Writ jurisdiction was held non-maintainable at the notice stage regarding consolidated SCNs; parties must pursue statutory adjudication and appellate remedies since determination of fraud involves factual examination. |
| CGST Act, 2017 | Section 73 | Radiant Cash Management Services Ltd. v. Commercial Tax Officer | Click Here | Summary SCN in Form DRC-01 issued without serving a detailed SCN was set aside as unsustainable, permitting the taxpayer to respond to pre-SCN Form DRC-01A first. |
| CGST Act, 2017 | Section 74 | ICAD School of Learning (P.) Ltd. v. Union of India | Click Here | Consolidated SCN and adjudication order covering multiple financial years under Section 74 were quashed as impermissible, because limitation runs separately for each tax period based on annual returns. |
| CGST Act, 2017 | Section 75 | Sachu Sony v. Superintendent, Central Gst & Central Excise | Click Here | Composite notice and order-in-original for multiple years under CGST/KGST were quashed as unsustainable, allowing fresh year-wise notices with Section 16(5) benefits where applicable. |
| CGST Act, 2017 | Section 79 | Padmavati Engineerings v. State of Karnataka Department of Finance | Click Here | Bank account attachment initiated without prior notice or hearing was held prima facie unsustainable; attachment communication was kept in abeyance pending compliance with natural justice requirements. |
| CGST Act, 2017 | Section 112 | I.P. Roadlines India Ltd. v. State of Uttar Pradesh | Click Here | Upon constitution and functional operationalization of the GST Appellate Tribunal (GSTAT), the petitioner was relegated to statutory appellate remedy under Section 112, disposing of the SLP. |
| CGST Act, 2017 | Section 132 | State of Chhattisgarh v. Aman Singh | Click Here | Anticipatory bail granted to a proprietor accused of Rs. 11.08 crore fake ITC fraud was set aside, as custodial interrogation was necessary to examine accounts and high-risk supplier entries. |
| CGST Act, 2017 | Section 132 | Rohit Kumar Gupta v. State of Punjab | Click Here | Regular bail was granted to an accused held in custody for over 3.5 months for wrongful ITC claims, as the investigation relied on documentary evidence and there was no risk of flight or tampering. |
| CGST Act, 2017 | Section 142 | Executive Engineer v. M. Venkata Rao Infra Projects (P.) Ltd. | Click Here | Writ petition challenging municipal tax withholding under pre-GST contracts was dismissed as non-maintainable due to an active arbitration clause already invoked by the parties. |
| CGST Act, 2017 | Section 169 | Mundeth Ply Boards v. State Tax Officer | Click Here | Best judgment assessment orders passed for a closed business without proof of valid service of statutory notice were set aside, remanding the matter for fresh notice and reconsideration. |