GST CASE LAW 22.09.2026

Here is the summary of the recent Goods and Services Tax (GST) case laws organized in a table format:

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 5	Katyani Exports v. Union of India	Notification No. 2/2017 (as amended by Notification No. 2/2022) validly confers pan-India jurisdiction on officers for DGGI SCNs; allocation circulars merely regulate administration.	Click Here	CGST Act, 2017
Section 17	Vasanta Resorts and Spa (P.) Ltd. v. Union of India	High Court set aside the dismissal of a belated appeal challenging a retrospective amendment to Section 17(5)(d) and remanded the matter for a fresh decision on merits.	Click Here	CGST Act, 2017
Section 30	Md Qamaruddin Khan v. YRK Constructions	When allowing registration revocation after pending returns/taxes are filed, authorities must mandate the recovery of interest, late fees, and penalties under Rule 23(1).	Click Here	CGST Act, 2017
Section 67	Puneet Batra v. Union of India	Advocate-client privilege does not bar the search of an advocate’s cabin if it forms part of authorized premises, as privilege protects confidential communications rather than locations.	Click Here	CGST Act, 2017
Section 69	Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India	Petitioner arrested for fraudulent ITC issuance was granted bail since the investigation was completed and the charge sheet had already been filed.	Click Here	CGST Act, 2017
Section 73	Jil Farm Products v. Audit Officer	Composite show-cause notices covering multiple financial years are unsustainable as separate notices are required for each assessment year.	Click Here	CGST Act, 2017
Section 73	Shri Shyam Trading Company v. Commissioner of Chhattisgarh State Tax	Assessment orders passed solely on a summary show-cause notice without a separate detailed notice specifying reasons are unsustainable and must be quashed.	Click Here	CGST Act, 2017
Section 74	Hari Om Udyog v. State of U.P.	Parallel GST proceedings by State and Central authorities involving distinct factual issues require statutory appeal rather than writ jurisdiction.	Click Here	CGST Act, 2017
Section 107	Indorama India (P.) Ltd. v. State of West Bengal	Rejection of IGST refund on ocean freight due to an illegible bill of lading was set aside for fresh consideration after the petitioner offered to furnish a clear document.	Click Here	CGST Act, 2017
Section 107	Thok Bhav.com v. State of Rajasthan	When an assessment order is uploaded under additional tabs and an appeal is delayed due to circumstances beyond the assessee’s control, the appellate authority should entertain it.	Click Here	CGST Act, 2017
Section 107	Katyani Exports v. Union of India	The appellate forum for an order passed by a common adjudicating authority lies before the Commissioner (Appeals) where the common authority is posted, as notified.	Click Here	CGST Act, 2017
Section 107	Oasys Marketing Agency v. Deputy State Tax Officer	Where an assessment order was only uploaded online without physical service or personal hearing, the petitioner was relegated to appeal with instructions to bypass limitation periods.	Click Here	CGST Act, 2017
Section 112	Devendra Singh v. Adroit Technical Services (P.) Ltd.	Departmental appeals where the tax in dispute is below the Rs. 20 lakh monetary threshold are liable to be dismissed at the threshold.	Click Here	CGST Act, 2017
Section 112	Prabhas Kumar v. Radico, Authorized Partners	Low-value departmental appeals falling below the prescribed Rs. 20 lakh monetary limit must be dismissed unless exceptional circumstances are established.	Click Here	CGST Act, 2017
Section 129	Lachmandas & Company v. Commissioner of Kerala State	Failure to pass a penalty/tax confirmation order within the mandatory 7-day period from notice service under Section 129(3) renders the order illegal and without jurisdiction.	Click Here	CGST Act, 2017
Section 129	Tiger Steels v. Commissioner of State Tax	A breach of the mandatory 7-day statutory time limit for passing a penalty order under Section 129(3) vitiates the entire proceeding, rendering it void ab initio.	Click Here	CGST Act, 2017
Section 129	GMG Electric v. Commissioner of State Tax	Extreme administrative delays in passing final detention penalty orders beyond the statutory 7-day limit render the order a nullity in law.	Click Here	CGST Act, 2017
Section 168	Katyani Exports v. Union of India	Assigning composite SCNs arising from DGGI investigations to a common adjudicating authority using the highest demand criterion is objective, valid, and lawful.	Click Here	CGST Act, 2017