GST CASE LAW 26.08.2026

By | August 28, 2026
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GST CASE LAW 26.08.2026

Relevant Act Section Case Law Title Citation Brief Summary
Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. vs. State of Madhya Pradesh Click Here A show cause notice invoking the extended period must clearly specify material facts of fraud, misstatement, or suppression within the notice itself; vagueness renders it invalid, and defects cannot be cured via subsequent counter-affidavits.
Central Goods and Services Tax Act, 2017 Section 16(2) / Section 54 Anil Kumar Singh vs. Agarwala’s Bitumex (P.) Ltd. Click Here ITC refund on exports is allowable when movement and export are substantiated via e-way bills, bilties, shipping bills, and bank records under a “Bill To – Ship To” model; cancellation of second-stage suppliers’ GST registrations does not negate valid direct supplies.
Central Goods and Services Tax Act, 2017 Section 29 Faiz Enterprise v. State Tax Officer Click Here GST registration cancellation orders based on non-existent or irrelevant AI-generated case citations were set aside following an unconditional apology by the STO.
Central Goods and Services Tax Act, 2017 Section 39 Ashutosh Bandyopadhay v. Union of India Click Here Taxpayers must be allowed manual or online rectification in GSTR-1/3B for bona fide errors in entering GSTINs when no revenue loss occurred.
Central Goods and Services Tax Act, 2017 Section 73 G M R A SHAHA IRON STEELS v. Assistant Commissioner of State Tax Click Here Passing a single composite assessment order covering multiple financial years is impermissible under GST law; separate period-wise orders are mandatory.
Central Goods and Services Tax Act, 2017 Section 73 G.R. Infra Projects Ltd. v. State of Madhya Pradesh Click Here A Section 73 SCN issued past the extended limitation period (calculated after accounting for COVID-19 exclusions) is time-barred.
Central Goods and Services Tax Act, 2017 Section 74 G.R. Infra Projects Ltd. v. State of Madhya Pradesh Click Here SCN invoking the extended limitation period under Section 74 must explicitly specify material facts and fraud details within the notice itself, not via subsequent affidavits.
Central Goods and Services Tax Act, 2017 Section 74 Santhome Latex Enterprises v. Commissioner of CGST Click Here Merely claiming self-assessed ineligible ITC without proof of willful misstatement or suppression does not justify penalties under Section 74.
Central Goods and Services Tax Act, 2017 Section 74 Santhome Latex Enterprises v. Commissioner of CGST Click Here Raising new allegations of non-compliance with audit queries for the first time in appeal violates natural justice if omitted from the initial Section 74 SCN.
Central Goods and Services Tax Act, 2017 Section 74 PR Industries v. Assistant Commissioner ST Click Here Multi-year composite tax assessment orders are invalid under GST provisions and must be issued separately for each tax period.
Central Goods and Services Tax Act, 2017 Section 107 Rythm v. State of Rajasthan Click Here Delay in filing a GST appeal is condonable if the demand order was uploaded only on the portal’s “Additional Notices” tab without manual or direct service.
Central Goods and Services Tax Act, 2017 Section 107 KLM Power and Infrastructure Co. v. State of Rajasthan Click Here Limitation for filing an appeal does not run from a portal upload lacking acknowledgment; lack of manual service or personal hearing grounds delay condonation.
Central Goods and Services Tax Act, 2017 Section 122 Nageen Traders and Molding India (P.) Ltd. v. State of U.P. Click Here Writ petition against a penalty order exceeding ₹1 crore was rejected as the issuing authority had proper jurisdiction, directing the petitioner to statutory appeals.
Central Goods and Services Tax Act, 2017 Section 129 Gurunanak Arecanut Traders v. Commissioner, Commercial Tax, U.P. Click Here SLP dismissed against detention orders where goods in transit lacked valid e-way bills and differed from the declared commodity description.