GST CASE LAWS 16.07.2026
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 6 | Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence | Parallel proceedings by Central GST during a State GST inquiry are permissible if the State inquiry is formally transferred, no identical liability overlaps, and the Central authority is competent to proceed. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 9 | Indian Oil-Adani Gas (P.) Ltd., In re | Reimbursement of GST to an unregistered government body (PWD) does not create double taxation when the applicant also pays GST under RCM for a separate, distinct transaction. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 9 | Indian Oil-Adani Gas (P.) Ltd., In re | Permission, reinstatement, road cutting charges, and ground rent levied by an unregistered State Government department (Goa PWD) attract GST under the Reverse Charge Mechanism (RCM) via Notification 13/2017. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 16 | Silver Castle Holidays and Resorts (India) (P.) Ltd. v. Superintendent, Central Tax and Central Excise Department | Denial of Input Tax Credit (ITC) under Section 16(4) is unjustified if the returns for the relevant months were filed within the extended relaxation cut-off window provided under Section 16(5). |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 54 | Hirenkumar Valjibhai Sankhalava v. Deputy Commissioner of State Tax | A refund claim by an unregistered institute for tax, interest, and penalty voluntarily deposited during a search is not maintainable if the tax liability was properly quantified and legally payable. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 67 | Hirenkumar Valjibhai Sankhalava v. Deputy Commissioner of State Tax | Voluntary payment of tax dues post-admission during a search cannot be labeled as coercive recovery in a writ petition when raised as an afterthought two years later without contemporaneous complaints. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 69 | Mohammed Kamran v. Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence | An arrest action is legally valid and conforms to statutory parameters if the arrest memo is served with a proper acknowledgment and relatives are duly intimated per the GST Investigation Wing Guidelines. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 73 | Rajat Dalmia v. Assistant Commissioner of Revenue | An assessment order and its subsequent demands are completely vitiated and liable to be set aside if the initial Form GST DRC-01 omits the basic details (date, time, venue) for a personal hearing. |
2026
|
Central Goods and Services Tax Act, 2017 / West Bengal GST Act |
| Section 74 | Hirenkumar Valjibhai Sankhalava v. Deputy Commissioner of State Tax | Voluntary payment of quantified dues via DRC-03 after a search concludes the proceedings; since Form DRC-04 is merely an acknowledgment, its delayed issuance does not validate a subsequent refund claim. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 75 | Shree Ganesh Infra v. State of U.P. | Serving a Show Cause Notice solely by uploading it on the GST portal is invalid if the assessee’s registration was already cancelled and the business discontinued, as there is no post-cancellation obligation to check the portal. |
2026
|
Central Goods and Services Tax Act, 2017 |
| Section 112 | Mahesh Enterprises v. State of Gujarat | A refund claim for tax recovered by the department is untenable if the assessee files a GSTAT appeal seven months late and fails to furnish the mandatory pre-deposit or stay undertaking. |
2026
|
Central Goods and Services Tax Act, 201 |