IMPORTANT GST CASE LAWS 03.03.2026
| Section | Case Law | Core Ruling & Strategic Summary | Citation |
| S. 6 | SA Aromatics (Allahabad HC) | [No Parallel Trials] Separate proceedings by Central and State authorities on the same subject matter are barred. Once one authority issues an order, they are functus officio. | Click Here |
| S. 74 | SA Aromatics (Allahabad HC) | [Composite SCN] A single SCN can cover multiple FYs. However, the limitation period is calculated from the earliest FY. If the earliest period is time-barred, that portion of the notice fails. | Click Here |
| S. 75 | Marhabba Overseas (Gujarat HC) | [AI Guidelines] Quasi-judicial officers are strictly warned against blindly using AI-generated citations. They must verify actual judgments to prevent “hallucinated” legal precedents. | Click Here |
| S. 98 | Murali Pharmacy (AAR – TN) | [AAR Bar] An Advance Ruling application is not maintainable if the identical question is already pending or has been adjudicated in a scrutiny/liability proceeding. | Click Here |
| S. 107 | Shiv Traders (Allahabad HC) | [Portal Alerts] Dismissing an appeal ex parte solely because the notice was on the portal (without email/SMS evidence) is unsustainable. A re-hearing is mandatory. | Click Here |
| S. 107 | Ravi Plumbing (Gujarat HC) | [Strict Limitation] Portal access issues or lack of credentials are not valid grounds to condone a delay in filing an appeal beyond the maximum statutory period. | Click Here |
| S. 169 | NPS Associates (Madras HC) | [Service Modes] If there is no response to a notice via one mode (e.g., Portal), the officer must explore other modes (Post/Physical) before passing an adverse order. | Click Here |
| S. 171 | SVP Builders (GSTAT – Delhi) | [Methodology Dispute] Re-investigation ordered. The DGAP must use item-wise computation comparing pre-GST vs. post-GST actual usage rather than broad assumptions. | Click Here |
| S. 171 | Sai Kripa Marketing (GSTAT) | [Profiteering] Failure to reduce MRP after a GST rate cut (28% to 18%) constitutes profiteering. Profit amount must be deposited in the Consumer Welfare Fund. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 02.02.2026