IMPORTANT GST CASE LAWS 07.02.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 67 | Reevan Creation v. State of Gujarat | [Seizure Limitation] Under Section 67(7), seized goods/cash must be returned if no notice is issued within six months. Failure to issue a notice or a Section 130 confiscation notice within this period makes the provisional attachment unsustainable. | Click Here |
| CGST Act, 2017 | Section 16 | Shivam Electric Corp. v. Union of India | [Manual ITC Claim] Permission was granted to file a manual GSTR-3B to claim omitted ITC for March 2021 discovered during annual filing, as the portal lacked a statutory mechanism for such corrections. | Click Here |
| CGST Act, 2017 | Section 171 | DGAP v. Pyramid Infratech (P.) Ltd. | [Post-GST Projects] Projects that commenced and were entirely supplied after 01.07.2017 are not subject to anti-profiteering checks regarding ITC benefits, as there is no “pre-GST” credit to compare for additional benefits. | Click Here |
| CGST Act, 2017 | Section 73 | Sri Saru Pharma v. Asst. Commissioner | [Duplication Error] A demand based on a mismatch between GSTR-1 and GSTR-3B was set aside where the assessee proved it was a clerical duplication error in GSTR-1 rather than a tax liability. | Click Here |
| CGST Act, 2017 | Section 11 | Sadbhavna Seva Foundation, In re | [Environmental Charity] Maintenance and plantation of trees for environmental preservation is a charitable activity. Services provided by such foundations are exempt from GST under the “Preservation of Environment” head. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 06.01.2026