GST CASE LAWS 13.5.2026
| Section / Rule | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 6 | Mohammed Kamran v. ADG Directorate General of GST Intelligence | The plea of bar under Section 6(2) was rejected as the petitioner failed to prove that formal proceedings on the same subject matter had already been initiated by State GST authorities. | Click Here | CGST Act, 2017 |
| Section 49 | Suf Enterprises v. Assistant Commissioner of Central Tax | Blocking of the Electronic Credit Ledger without a pre-decisional notice is unsustainable and violates principles of natural justice; the court ordered an immediate unblocking. | Click Here | CGST Act, 2017 |
| Section 62 | Vijayalakshmi Housing v. Assistant Commissioner, (ST)(FAC) | Best judgment assessment orders are deemed withdrawn if the registered person subsequently files pending GSTR-3B returns with late fees; recovery actions/attachments become invalid. | Click Here | CGST Act, 2017 |
| Section 67 | Modern Traders v. Deputy Commissioner, CGST | Payments made during a night search cannot be treated as voluntary. Recovery should not be effected during search; voluntary payments are only valid after officers leave the premises. | Click Here | CGST Act, 2017 |
| Section 74 | Aasawa Brothers Corporate Avenue v. Union of India | Consolidated SCNs covering multiple years without alleging a composite fraud are unsustainable. Limitation and defenses must be considered on a year-wise basis. | Click Here | CGST Act, 2017 |
| Section 74 | Manas Agro Industries & Infra Ltd. v. Union of India | Composite orders/notices for multiple tax periods were quashed; the department must issue year-wise notices as per the statutory scheme. | Click Here | CGST Act, 2017 |
| Section 83 | Mohammed Kamran v. ADG Directorate General of GST Intelligence | Provisional attachment of bank accounts during investigation without prior notice is valid as Rule 159(5) provides a sufficient post-decisional remedy. | Click Here | CGST Act, 2017 |
| Rule 86A | NZS Traders (P.) Ltd. v. Union of India | A restriction on the Electronic Credit Ledger automatically ceases after one year by operation of law (Rule 86A(3)); ongoing proceedings do not allow for its continuation. | Click Here | CGST Rules, 2017 |
| Section 107 | Epic Concessions 3 (P.) Ltd. v. Commissioner, CGST | An ex parte appellate order was set aside because there was no concrete proof of service of the hearing notice, violating the principles of natural justice. | Click Here | CGST Act, 2017 |
| Section 107 | Maruti Novelty v. State Tax Officer | While a writ is generally not maintainable after the appeal limitation expires, the court granted liberty to file an appeal within 30 days subject to pre-deposit. | Click Here | CGST Act, 2017 |
| Section 107 | Sri Sarang Steel v. State of Jharkhand | A writ petition was not entertained where a statutory appeal remedy existed, especially since the case involved disputed questions of fact. | Click Here | CGST Act, 2017 |
| Section 132 | Pavan Madanlal v. Superintendent of Central GST | Regular bail was granted to an accused in a fake ITC case as the investigation was complete and continued incarceration was deemed unjustified. | Click Here | CGST Act, 2017 |
| Section 140 | Gunjan Surgical & Scientific Co. v. State of Maharashtra | Reduction of transitional ITC (TRAN-1) based on MVAT mismatch was quashed as Section 140 adjudication cannot import MVAT assessment issues. | Click Here | CGST Act, 2017 |