GST CASE LAWS 20.07.2026

Relevant Act	Section / Rule	Case Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 16	Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai	Click Here	Input Tax Credit (ITC) cannot be denied solely because the supplier’s GST registration was retrospectively cancelled, provided the supplier was active when the transaction occurred. The genuineness of supplies must be independently examined.
Central Goods and Services Tax Act, 2017	Section 107	Magnum Estates (P.) Ltd. v. Additional Commissioner, GST (Appeals)	Click Here	Where pre-deposit issues arose due to misclassification of interest as tax in Form DRC-07, the matter was remanded to the Appellate Authority for fresh hearing on merits rather than forcing a GSTAT appeal.
Central Goods and Services Tax Rules, 2017	Rule 110	Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST	Click Here	Under Rule 110(5), the minimum prescribed court fee for filing a GSTAT appeal is ₹5,000 (calculated at ₹1,000 per ₹1,000,000 of disputed tax). Any short payment must be made good by the appellant.
Central Goods and Services Tax Act, 2017	Section 112	Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST	Click Here	Where the first Appellate Authority reduces the demand, no additional pre-deposit is required for filing an appeal before the Tribunal if the initial 10% statutory pre-deposit covers the reduced disputed tax amount under Section 112.