GST CASE LAW 14.09.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 16	A.R. Thaha Muhammed v. Assistant State Tax Officer	Click Here	Where GST returns for April 2019 to March 2020 were filed prior to the 30.11.2021 cut-off under Section 16(5), denial of ITC solely due to belated filing under Section 16(4) was unsustainable, and the petitioner was entitled to reconsideration.
Central Goods and Services Tax Act, 2017	Section 17	Konkan LNG (P.) Ltd., In re	Click Here	ITC on GST paid for works contract services to construct a breakwater for an LNG plant is blocked because the breakwater is an embedded immovable civil structure (not plant and machinery) enabling inward rather than outward supply.
Central Goods and Services Tax Act, 2017	Section 25	Neha v. Union of India	Click Here	To prevent revenue loss and fraudulent registrations using stolen credentials, nationwide authorities were directed not to grant any GST registration without mandatory biometric authentication.
Central Goods and Services Tax Act, 2017	Section 67	Goel Metal v. Union of India	Click Here	Section 67 (search, seizure, and provisional release) and Section 74A (determination of tax liability) operate in distinct fields; provisional release under Section 67(6) is independent of proceedings under Section 74A(9).
Central Goods and Services Tax Act, 2017	Section 69	Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate	Click Here	Continued detention was held unwarranted and regular bail was granted where the accused spent four months in custody over alleged wrongful ITC availment, the evidence was documentary, antecedents were clean, and there was no flight risk.
Central Goods and Services Tax Act, 2017	Section 73	Global Infonetwork v. Superintendent of Central GST and Central Excise	Click Here	Imposition of a 10% penalty was upheld where the taxpayer delayed GST remittance and failed to pay the demanded tax and interest within thirty days, disentitling them from statutory penalty waiver despite citing COVID-19 delays.
Central Goods and Services Tax Act, 2017	Section 74	Supra Enterprises v. Assistant Commissioner	Click Here	Writ petition under Article 226 was dismissed as non-maintainable against a demand order alleging suppression where full opportunity to contest was provided; disputes on merits must be pursued before the statutory appellate authority.
Central Goods and Services Tax Act, 2017	Section 74	Supra Enterprises v. Assistant Commissioner	Click Here	Issuing a consolidated Show Cause Notice covering multiple financial years for alleged fraud is legally permissible and not jurisdictionally defective, though limitation issues for specific years remain open for appellate review.
Central Goods and Services Tax Act, 2017	Section 79	Sepl Infra (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals)	Click Here	Coercive garnishee recovery during the pendency of a statutory appeal with requisite pre-deposit was held unjustified and quashed; dismissal of the appeal on limitation grounds was set aside, condoning delay for merit-based disposal.
Central Goods and Services Tax Act, 2017	Section 107	Sepl Infra (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals)	Click Here	Failure to upload the adjudication order in the regular portal tab and lack of proper service justified condonation of delay in filing a statutory appeal, leading to restoration of the appeal for hearing on merits.
Central Goods and Services Tax Act, 2017	Section 107	Tvl Nualco (P.) Ltd. v. Office of the Assistant Commissioner (ST)	Click Here	Although the Electronic Credit Ledger can generally be used to make the statutory pre-deposit under Section 107, ITC blocked under Rule 86A cannot be utilized for such pre-deposit during the period of restriction.
Central Goods and Services Tax Act, 2017	Section 107	Spherion Solutions (P.) Ltd. v. Additional Commissioner Adjudication CGST, Delhi North	Click Here	Adjustment of credit blocked under Rule 86A towards pre-deposit is impermissible as blocking does not equal appropriation; only unblocked credit ledger balances (or cash) may be utilized to satisfy pre-deposit requirements.