GST CASE LAWS 7.10.2026

Relevant Act	Section	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Section 6	State Tax Officer v. Sree Amman Traders	Click Here	Absence of a separate notification does not invalidate cross-empowerment between State and Central GST officers, as cross-empowerment validity is established and CBIC circulars clarify no notification is required for enabling provisions.
Central Goods and Services Tax Act, 2017	Section 16	Shaurya Alloys (P.) Ltd. v. State of Punjab	Click Here	Constitutional validity of Section 16(2)(c) was upheld as valid and within legislative competence; it cannot be read down to apply only to fraud or bogus invoices, but must operate within an integrated matching scheme.
Central Goods and Services Tax Act, 2017	Section 16	Shaurya Alloys (P.) Ltd. v. State of Punjab	Click Here	ITC cannot be denied or reversed solely due to supplier default or retrospective registration cancellation without inquiring into the purchaser’s bona fides, providing hearing opportunities, and demonstrating fraud/collusion.
Central Goods and Services Tax Act, 2017	Section 16	Shaurya Alloys (P.) Ltd. v. State of Punjab	Click Here	Statutory amendments and mechanisms (such as Rule 37A) mandating ITC reversal upon supplier default operate only prospectively and cannot be applied retrospectively to prior tax periods.