IMPORTANT GST CASE LAWS 11.01.2026

Relevant Section	Case Law Title	Core Ruling / Summary	Citation
Section 16(5)	Srinivasa Pharmacy v. Superintendent	[Retrospective ITC] Section 16(5) (inserted by Finance Act 2024) allows ITC for FY 2017-18 to 2020-21 if the return was filed by 30.11.2021. This retrospective relief overrides any past time-bar denials u/s 16(4).	Click Here
Section 11 / Exemption	Horizen Edge Tech. (P.) Ltd., In re	Digitalization and technical consultancy for State water supply schemes qualify as “pure services” and are exempt under Sl. No. 2 of Notification 12/2017-CT(R).	Click Here
Section 13(8)(b)	Global Opportunities (P.) Ltd. (SC)	[Landmark SC Ruling] Overseas education consultants are not intermediaries. Their counseling services for foreign universities qualify as Exports, not local supplies.	Click Here
Rule 86A	SPL Motors (P.) Ltd. v. Union of India	[No Negative Blocking] Authorities cannot block the Electronic Credit Ledger in a way that creates a negative balance. Blocking is a preventive tool for existing credit only.	Click Here
Section 112	Shiva Prasad Pattnaik v. Commissioner	[GSTAT Now Operational] With the GSTAT functional (since Jan 2026), High Courts will not entertain Writs for tax demands. All second appeals must be filed before the Tribunal.	Click Here
Section 74 / 74A	Speedways Logistics (P.) Ltd. v. UOI	[Composite Notice Void] Reaffirming the “Year-wise Assessment” rule, a single SCN clubbing multiple financial years is illegal and violates the statutory limitation scheme.	Click Here
Section 171	DGAP v. Transcon Sheth Creators	After re-investigation using the area-based methodology (per Delhi HC), a developer was found to have profiteered 0.43% and was directed to refund the amount to home buyers.	Click Here
Section 54 / Rule 89(5)	South Indian Oil Corp. v. Asst. Comm.	Following the deletion of restrictive clauses in Rule 89(5), taxpayers are eligible for Inverted Duty Structure refunds even if the input and output tax rates are the same.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 09.01.2026