IMPORTANT GST CASE LAWS 11.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
IGST Act, 2017	Section 5	Arinsun Clean Energy (P.) Ltd. v. State of Madhya Pradesh	IGST on ocean freight (CIF imports) is not separately leviable as per the Mohit Minerals precedent. Taxes and interest paid for 2018-19 are refundable despite later notifications omitting the levy.	Click Here
CGST Act, 2017	Section 93	A. Sirajudeen v. State Tax Officer (FAC)	Assessment proceedings and orders issued in the name of a deceased person are void and non est. Proceedings must be initiated fresh against legal heirs after due notice.	Click Here
CGST Act, 2017	Section 122	Amit Manilal Haria v. Joint Commissioner, CGST	Penal provisions of Section 122(1A) cannot be applied retroactively to acts committed before its enforcement (01-01-2021) due to the Article 20(1) bar on ex post facto liability.	Click Here
CGST Act, 2017	Section 122	Amit Manilal Haria v. Joint Commissioner, CGST	Penalties under Sec 122(1A) against directors/officers are invalid unless proven they are “taxable persons” who actually retained the benefit or caused the specific fraudulent transaction.	Click Here