IMPORTANT GST CASE LAWS 09.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 74A	R. Chandrasekar v. Asst. Commissioner	[The New 74A Bar] Following the 2024 amendment, Section 74 (Fraud) has been largely superseded by Section 74A for newer periods. Orders passed under the omitted/non-applicable section are liable to be set aside.	Click Here
CGST Act, 2017	Rule 89(5)	AWL Agri Business Ltd. v. Jt. Comm.	[Retrospective Refund] The amendment to the Inverted Duty Structure formula is clarificatory and curative. Refund claims rejected under the old formula must be reconsidered applying the new formula retrospectively.	Click Here
CGST Act, 2017	Section 18(3)	Alstom Transport India Ltd. v. Addl. Comm.	[Amalgamation ITC] You cannot split ITC between a transfer and a refund. If a transferor company retains part of its ITC for a refund instead of transferring it via ITC-02 to the successor, the refund claim is impermissible.	Click Here
CGST Act, 2017	Section 129	Venkateshwara Traders v. Union of India	[Perishable Goods] Seized perishable goods (Areca nuts) must be released upon furnishing a bank guarantee/security. Factual disputes on identity shouldn’t lead to the decay of goods during the appeal.	Click Here
CGST Act, 2017	Section 132	Vinay Kumar v. Union of India	[Bail in Tax Evasion] Bail was granted for an ₹11 crore evasion case as the investigation was complete, the evidence was documented, and the maximum sentence (5 years) made continued detention unjustified.	Click Here

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