IMPORTANT GST CASE LAWS 12.01.2026

Section	Case Law Title	Core Ruling / Summary	Citation
S. 6(2)(b)	Saraswati Spinning v. State of H.P.	[Parallel Proceedings] If one authority (State/Centre) initiates adjudicatory proceedings (issues an SCN), the other is barred from starting a parallel adjudication on the same subject matter. Summons for investigation may continue, but final orders cannot be duplicated.	Click Here
S. 9 / Sch III	Snag & Bag Retail Pvt. Ltd., In re	[High Seas / Merchant Trade] If an Indian entity buys from Spain and sells to the US (goods never enter India), Para 7 of Sch III (Non-Supply) is inapplicable if the title transfers between two Indian parties. GST is payable as an inter-state supply.	Click Here
S. 16(5)	Arunachala Gas Agency v. Asst. Comm.	[ITC Amnesty] Confirms that Section 16(5) has retrospective effect. ITC for FY 2017-18 to 2020-21 cannot be denied on limitation grounds if the return was filed on or before 30.11.2021.	Click Here
S. 54	Pushpagiri Medical Society v. State of Kerala	[Limitation Clock] When tax is mistakenly paid under the wrong head (e.g., Flood Cess vs GSTR-1), the 2-year refund limitation starts only from the date the correct tax is paid in the correct account.	Click Here
S. 73 / 74	Tvl. Shot X Retail (P) Ltd v. STO	[No Composite SCN] Reaffirming the “Year-wise” rule, issuing a single SCN or order covering multiple financial years is illegal. Each year is a distinct tax period requiring separate adjudication.	Click Here
S. 129	Riya Das v. Inspector of CGST	[Perishable Release] Seized perishable goods (Areca nuts) must be released immediately upon payment of the penalty. Factual disputes on ownership shouldn’t delay release if title documents accompany the consignment.	Click Here
S. 69	Dheeraj Gupta v. State of M.P.	[Double Jeopardy] A person cannot be prosecuted twice for the same set of allegations (e.g., multiple DGGI units for the same fraud). Bail granted to prevent “Double Jeopardy.”	Click Here

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