IMPORTANT GST CASE LAWS 02.04.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Sec 70	Tuesonpower International v. UOI	Summons Relief: For a petitioner with cancer, the court allowed video recording of statements and an advocate’s presence at a “visible but not audible” distance.	Click Here
CGST Act, 2017	Sec 142	Larsen and Toubro Ltd. v. DC (ST)-II	Cash Refund of Pre-deposit: Pre-deposits made under the old TNVAT regime must be refunded in cash if the assessee wins, per Section 142(6).	Click Here
CGST Act, 2017	Sec 169	Sachde Roadlines v. Union of India	Service of Notice: Notices sent to an old address after the taxpayer updated their GST REG-06 are invalid. Orders quashed due to breach of natural justice.	Click Here
CGST Act, 2017	Sec 171	DGAP v. Realgem Buildtech (P.) Ltd.	Anti-Profiteering: Proceedings dropped after verification showed the developer had passed on all ITC benefits and interest to homebuyers.	Click Here