IMPORTANT GST CASE LAWS 06.03.2026

Section	Case Law	Core Ruling & Strategic Summary	Citation
S. 73	Tvl. Vishagan Traders	[Double Taxation] Passing two separate orders for the same period on the identical issue (GSTR-2A vs. 3B mismatch) is a jurisdictional error. Parallel demands for the same tax debt are unsustainable.	Click Here
S. 75	Tvl. Vishagan Traders	[Natural Justice] Merely uploading an SCN to the portal without providing a physical/original copy or a personal hearing is a violation of natural justice. The order must be set aside.	Click Here
S. 107	Vishal Durgadas Jaiwant	[Condonation of Delay] High Courts can adopt a “justice-oriented approach” to allow late appeals if the delay arose from a bona fide belief regarding a supplier’s error (non-uploading of invoices).	Click Here
S. 132	Naqeeb Najeeb Mulla	[Evidence in GST Fraud] An Investigating Officer is permitted to refer to the original complaint/papers during evidence to recall technical data (like TIN/GSTIN) as memorization is not expected.	Click Here