IMPORTANT GST CASE LAWS 02.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 16 (ITC Eligibility) | Pazhassi Motors v. State of Kerala | Assessee is entitled to claim ITC if the return was submitted before the cut-off date contemplated under Section 16(5) (introduced by Finance Act 2024), even if it was filed after the time stipulated under Section 16(4). | Click Here |
| CGST Act, 2017 | Section 29 (Cancellation) | Anil Kishore Purohit v. State of Madhya Pradesh | Cancellation of registration for alleged non-existence of business was held unsustainable because the department simultaneously alleged tax liability for prior years (which implies business activity). Such contradictory allegations vitiated the SCN and order. | Click Here |
| CGST Act, 2017 | Section 73 (Demand) | Neelmani Electricals v. Commissioner of Delhi Goods and Services Tax | SCN and order were passed without a proper hearing opportunity. Following the Sugandha Enterprises precedent, the matter was remanded for fresh adjudication, subject to the petitioner paying a cost of ₹10,000. | Click Here |
| CGST Act, 2017 | Section 73 (Demand) | Prayagraj Power Generation Company Ltd. v. Joint Commissioner (Corporate Circle) | Adjudication order was quashed as the date for submitting the reply and the date for the personal hearing were fixed on the same day, effectively denying a reasonable opportunity of hearing. | Click Here |
| CGST Act, 2017 | Section 73 (Demand) | Sayyad Akhtar Ali v. State of Madhya Pradesh | Order passed without affording a personal hearing was quashed. The court held that where an adverse decision is contemplated, the assessee must be given a hearing even without a specific request (Section 75(4)). | Click Here |
| CGST Act, 2017 | Section 112 (GSTAT) | SNM Business (P.) Ltd. v. Additional Commissioner of State Tax (Appeal) | Since the GST Appellate Tribunal (GSTAT) has now been made functional, writ petitions filed due to its non-constitution should not be kept pending. The dispute should be adjudicated by the GSTAT. | Click Here |
| CGST Act, 2017 | Section 168A (Time Extension) | Neelmani Electricals v. Commissioner of Delhi Goods and Services Tax | The validity of Notification Nos. 56/2023 and 9/2023 (extending time limits) was left open, as the issue is already under challenge before the Supreme Court. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 31.12.2025