IMPORTANT GST CASE LAWS 12.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 73/74	Accountants Service Society v. Union of India	Consolidated SCNs for multiple financial years are invalid. The law requires year-wise notices and orders to avoid prejudice regarding limitation periods and pre-deposit calculations.	Click Here
CGST Act, 2017	Section 74	R B Pandey and Sons v. Asst. Commissioner, CGST	Conversion of a “Fraud” order (Sec 74) to a “Non-Fraud” order (Sec 73) is not a matter of right. If ITC was availed without actual receipt of goods/services, the fraud classification remains.	Click Here