GST CASE LAW 27.08.2026

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 9	Anil Annasaheb Patil v. Executive Engineer Pwd	Works contractors facing an additional tax burden due to the transition from VAT to GST have a legal right to reimbursement from the State for the GST-attributable liability post-verification.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Vijayan Sahadevan (Deceased) v. Commissioner of Kerala State GST	Disallowance of ITC on the grounds of limitation is unsustainable where GSTR-3B returns were filed within the revised timelines permitted under the retrospective amendment to Section 16(5).	Click Here	Central Goods and Services Tax Act, 2017
Section 16	S. Saravanan v. Assistant Commissioner (ST)	Disallowance of ITC on limitation grounds is invalid as Section 16(5) retrospectively extended the deadline to claim ITC for FYs 2017-18 through 2020-21 up to 30.11.2021.	Click Here	Central Goods and Services Tax Act, 2017
Section 16	Anil Kumar Singh v. Agarwala’s Bitumex (P.) Ltd.	Refund of accumulated ITC on export of goods cannot be denied due to absence of toll plaza receipts when transportation and export are established via E-way Bills, shipping bills, and bank records under a “Bill To Ship To” model.	Click Here	Central Goods and Services Tax Act, 2017
Section 69	Jaswant Singh @ Rolly Babu v. Union of India	Regular bail was granted to the petitioner arrested for alleged fraudulent ITC claims, as the mandatory “reason to believe” was missing in the authorization of arrest and arrest memo.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Tata Steel Ltd. v. Union of India	Show-cause notices issued under Section 73 after the statutory outer limit (including COVID exclusions) are time-barred, and reliance on audit communications or omitted explanations to extend limitation is invalid.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Ushaben Kalpeshbhai v. State Tax Officer	Demand proceedings and orders issued on the GST portal/premises against a deceased sole proprietor after cancellation of registration post-demise are invalid and quashed.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Amaresh Ghosh v. State of West Bengal	Ex parte assessment orders for ITC mismatches passed without verifying eligibility under Circular No. 183/15/2022-GST or offering the assessee an opportunity to respond violate natural justice and are unsustainable.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Mongal Deep Enterprise v. State of West Bengal	Assessment orders demanding tax on ITC mismatches without affording a hearing or conducting verification under Circular 183/15/2022-GST are liable to be set aside for fresh consideration.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Tata Steel Ltd. v. Union of India	Extended limitation under Section 74 cannot be invoked through a show-cause notice containing bare assertions without foundational facts justifying suppression or fraud.	Click Here	Central Goods and Services Tax Act, 2017
Section 93	Vijayan Sahadevan (Deceased) v. Commissioner of Kerala State GST	Proceedings against a deceased sole proprietor without inquiring into or notifying the legal representative regarding the inherited estate under Section 93(1)(b) are impermissible and unsustainable.	Click Here	Central Goods and Services Tax Act, 2017
Section 112	Pankajam Plastics v. Muthiah Athinarayanan	Filing an appeal directly before the GSTAT without an underlying order passed under Section 107 or 108 is premature and non-maintainable under Section 112(1).	Click Here	Central Goods and Services Tax Act, 2017
Section 128A	Rodman Technologies (P.) Ltd. v. Commissioner of Karnataka State GST, Bengaluru	Waiver of interest and penalty under Section 128A cannot be claimed for excess ITC first availed in December 2020, as the demand falls outside the temporal scope of the section regardless of when the ITC pertained.	Click Here	Central Goods and Services Tax Act, 2017