GST CASE LAWS 04.08.2026

Section	Relevant Act	Case Law Title	Citation	Brief Summary
Section 9	Central Goods and Services Tax Act, 2017	State of Karnataka v. Sudhanva Engineers and Builders	Click Here	Directions for reimbursement of differential GST liability (18% vs 12%), interest, and penalty for pre-GST contracts are enforceable solely against the employer, not against the State or GST authorities.
Section 16	Central Goods and Services Tax Act, 2017	ITI Ltd. v. Union of India	Click Here	Pursuant to the retrospective insertion of Section 16(5), Input Tax Credit for FY 2018-19 cannot be denied as time-barred where the corresponding Section 39 return was filed on or before November 30, 2021.
Section 29	Central Goods and Services Tax Act, 2017	Subhendu Dutta v. Union of India	Click Here	Registration cancelled for continuous non-filing of returns for 6 months was restored, subject to the taxpayer filing all pending returns and paying all taxes, interest, penalties, and late fees within 6 weeks.
Section 39	Central Goods and Services Tax Act, 2017	State of Karnataka v. Sudhanva Engineers and Builders	Click Here	Contractual reimbursement clauses cannot override statutory GST provisions; courts cannot direct relaxation of statutory interest, penalty, or limitation periods for filing or revising returns.
Section 54	Central Goods and Services Tax Act, 2017	Vishwanath Industries Infra Solutions (P.) Ltd. v. Assistant Commissioner of Customs	Click Here	Statutory refund claims cannot be denied due to portal glitches or lack of manual online options; tax authorities are directed to accept physical documents and process claims manually.
Section 73	Central Goods and Services Tax Act, 2017	Madhu Sudan Periwal v. State of Bihar	Click Here	Demand and recovery of statutory late fees under Section 47 through assessment proceedings under Section 73 for non-filing of returns is valid and legally enforceable.
Section 75	Central Goods and Services Tax Act, 2017	ITI Ltd. v. Union of India	Click Here	Direct recovery of excess tax reported in GSTR-1 under Explanation to Section 75(12) cannot be initiated without first issuing Form DRC-01B under Rule 88C to allow explanation of bona fide errors.
Section 132	Central Goods and Services Tax Act, 2017	Aman Singh v. State of Chhattisgarh	Click Here	Anticipatory bail granted to a scrap trader facing investigation for alleged fraudulent ITC claims, where non-appearance was due to medical grounds, subject to conditions securing investigation cooperation.
Section 169	Central Goods and Services Tax Act, 2017	Amar Coop LC Society Ltd. v. State of Haryana	Click Here	Mere portal upload of adverse ex-parte orders does not constitute valid service for triggering limitation periods where the taxpayer is illiterate/unaware and severe civil consequences are involved.