GST CASE LAWS 04.06.2026
| Relevant Act | Section(s) | Case Law Title | Citation | Brief Summary |
| CGST / RGST Act, 2017 | Sec. 107 (Appellate Remedies) / Art. 226 | Punj Lloyd Ltd.-Varaha Infra Ltd. (JV) vs. Union of India | Click Here | A writ petition is not maintainable against a Show Cause Notice (SCN) and Order-in-Original (OIO) when an efficacious statutory appeal mechanism exists and no violation of natural justice occurred, as the petitioner was duly served, heard, and a reasoned order was passed. |
| CGST / KGST Act, 2017 | Sec. 16(4) (Input Tax Credit) | O. Ibrahim Kutty vs. State Tax Officer | Click Here | Denial of Input Tax Credit (ITC) and imposition of a penalty are unsustainable if the taxpayer filed their return and claimed the ITC within the legally extended cut-off dates. The revenue must reconsider the claim if the taxpayer is otherwise eligible. |
| CGST / TNGST Act, 2017 | Sec. 73 / 74 (Adjudication / Principles of Natural Justice) | P. Sankar Lorry Body Labour Works vs. Deputy State Tax Officer II | Click Here | An ex-parte adjudication order passed due to the taxpayer’s non-appearance was set aside and remitted for fresh decision on its merits, providing the taxpayer an opportunity to file a reply and supporting documents, subject to a conditional 25% pre-deposit. |
| CGST Act, 2017 / Indian Penal Code | Sec. 132 (GST Offences) / Criminal Conspiracy | Samarpan Jain vs. State of U.P. | Click Here | Criminal proceedings and an FIR against an Advocate were quashed. Utilizing an electronic credit ledger for an appeal pre-deposit on behalf of a client is a professional act of legal representation and does not attract criminal liability or amount to a conspiracy to evade tax. |