GST CASE LAW 09.7.2026
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 2 | Sanctum Trading Corporation (P.) Ltd., In re | Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of goods”. |
2026
|
Integrated Goods and Services Tax Act, 2017 |
| Section 29 | Samir Sen v. Union of India | GST registration cannot be cancelled for non-filing of returns based on a vague show cause notice that fails to specify the period of default or provide clear reasons. The cancellation was quashed and remanded. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 30 | Super Traders v. Union of India | Restoration of a cancelled GST registration is permissible for a partnership firm that has subsequently filed all pending returns and is ready to clear all tax arrears, interest, penalties, and late fees. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 30 | Sri Pankaj Kr Agarwal Alias Pankaj Agarwal v. Union of India | An assessee whose registration was cancelled for six months of return default is permitted restoration upon filing all pending returns and clearing outstanding tax, interest, penalty, and late fee dues. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 54 | Rashmi Agency v. Deputy Commissioner CT & GST | The Revenue cannot deny a GST refund ordered by an appellate authority merely by relying on a potential future appeal or an unexpired limitation period, provided no formal withholding order in Form GST RFD-07 exists. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 73 | Nuvteq Solutions (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals-5) | Demands and refund denials issued solely due to the alleged non-furnishing of a Letter of Undertaking (LUT)—without verifying the transaction’s true nature or actual LUT submission—were quashed and remanded for fresh review. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 83 | Sultan Mahmood Khan v. Commercial Tax Officer | A provisional bank attachment automatically lapses by operation of law after one year. No fresh attachment on the same cause can be issued, and taxpayers do not need to approach the High Court to lift it. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 107 | Debabrata Bhowmick v. Union of India | An appeal filed within the condonable delay period should not be summarily dismissed just because a separate condonation application wasn’t attached; the assessee must be given at least one opportunity to explain the delay. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 107 | Debabrata Bhowmick v. Union of India | Principles of Section 14 of the Limitation Act apply to GST appeals. The period spent pursuing a rectification application in good faith must be excluded when calculating the limitation period for filing an appeal. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 112 | Debabrata Bhowmick v. Union of India | A writ petition under Article 226 is maintainable against an appellate order when the GST Appellate Tribunal is non-functional, provided the petition is brought within the statutory timelines. |
2026
|
Central Goods and Services Tax Act, 2017 |