GST CASE LAWS 30.5.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Sec 6	Saraswati Spinning and Weaving Mills v. State of Himachal Pradesh	Click Here	Parallel adjudication by both State and Central GST authorities for the same subject matter and period is statutorily barred. Only the authority that commenced proceedings first can proceed.
Central Goods and Services Tax Act, 2017	Sec 9	Dev Trading Company v. Union of India	Click Here	A writ challenge against a show cause notice proposing a levy under the Health Security se National Security Cess Rules, 2026 at the pre-adjudication stage is premature; the petitioner must first file statutory objections before the authority.
Central Goods and Services Tax Act, 2017	Sec 16	Chellakudam Varghese Devassykutty v. State Tax Officer	Click Here	An ITC claim for March 2020 filed on 31.12.2020 is within time and eligible for the benefit of the newly introduced Section 16(5), which permits claims filed up to 30-11-2021, overriding the restriction under Section 16(4).
Central Goods and Services Tax Act, 2017	Sec 16	We Match v. State Tax Officer	Click Here	Input tax credit cannot be denied for 2018-19 returns on the grounds of time limits under Section 16(4) if the returns were furnished before the cut-off introduced by the non-obstante clause of Section 16(5).
Central Goods and Services Tax Act, 2017	Sec 29	Sarla Enterprises v. Commissioner of SGST Delhi	Click Here	A retrospective cancellation of GST registration from 1 April 2020 exceeds the scope of a show cause notice that only proposed suspension from 5 November 2024 with no mention of retrospective effect, rendering the order invalid.
Central Goods and Services Tax Act, 2017	Sec 69	Umang Garg v. Union of India	Click Here	An arrest for alleged wrongful availment and passing of ITC via fake invoices is not vitiated if contemporaneous written grounds of arrest with acknowledgements were supplied to the accused.
Central Goods and Services Tax Act, 2017	Sec 132	Umang Garg v. Union of India	Click Here	Bail applications will be dismissed given the gravity and magnitude of economic offences involving fake firms and goods-less invoices to pass on ITC, especially when supported by forensic and digital evidence.
Central Goods and Services Tax Act, 2017	Sec 169	4655 Jagdish Singh Basera Security Agency v. State of U.P.	Click Here	Serving a post-cancellation assessment notice solely by uploading it on the GST portal violates natural justice, as a taxpayer is not expected to routinely monitor the portal after registration has been cancelled.
West Bengal Goods and Services Tax Act, 2017	N/A	Mega Flex Plastics Ltd. v. Union of India	Click Here	Polypropylene leno bags manufactured from plastic granules are commercially recognized as plastic sacks and do not meet synthetic textile norms. They are correctly classifiable under Chapter 39 (Plastic heading 3923 2900) rather than Heading 6305.