IMPORTANT GST CASE LAWS 08.01.2026

	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 14	SPK and Co. v. Additional Commissioner	[Rate Hike Burden] Even if work was completed before a rate hike, if the invoice is raised and payment is received after the change, the new (higher) rate applies. The contractor cannot claim reimbursement from the principal if the delay in invoicing was their own.	Click Here
CGST Act, 2017	Rule 86A	SPL Motors (P.) Ltd. v. Union of India	[No Negative Blocking] Reaffirming the Supreme Court’s stance in Samay Alloys, the court held that Rule 86A only allows blocking of available credit. Creating an “artificial negative balance” in the Electronic Credit Ledger is illegal.	Click Here
CGST Act, 2017	Section 73 / 74	S.R.S Travels & Logistics v. Addl. Dir. GST	[Composite Notice Void] Issuing a single/composite Show Cause Notice clubbing multiple financial years is illegal. Each year has a distinct limitation period tied to its annual return due date; bunching them is a jurisdictional error.	Click Here
CGST Act, 2017	Section 88	N. Ramkhuar Narasimhan v. Asst. Comm. (ST)	[Directors’ Personal Assets] For a company in liquidation, tax recovery must proceed against company assets first. Attaching directors’ personal bank accounts without proving the company’s inability to pay is unjustified and must be vacated.	Click Here
CGST Act, 2017	Section 54	Aquaeva Chemtech (P.) Ltd. v. State of Gujarat	[GIDC Plot Refund] Following the Aerocom Cushions precedent, the court directed the grant of a refund for GST paid on the assignment of leasehold rights for a GIDC plot, as such transfers qualify as a sale of land (Exempt).	Click Here
CGST Act, 2017	Section 56	IT Preneurs Technology (P.) Ltd. v. Jt. Comm.	[Delayed Refund Interest] If a refund remains pending for over a year, the department is mandated to pay 6% interest per annum from the end of 60 days of the application date until actual payment.	Click Here

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