IMPORTANT GST CASE LAWS 13.01.2026

Relevant Section	Case Law Title	Core Ruling / Summary	Citation
Section 16	Goexotic Plus91 Motors (P) Ltd., In re	[ITC for Used Car Dealers] A dealer in second-hand vehicles is eligible for full ITC on repairs, spare parts, and overheads (rent, ads) if they enhance market value without changing the vehicle’s essential character.	Click Here
Rule 86A	Vee Kay Concast (P.) Ltd. v. Union of India	[No Excess Blocking] Authorities cannot block the Electronic Credit Ledger (ECL) for an amount greater than the balance available at the time of the order. Negative blocking is invalid.	Click Here
Section 9 (RCM)	Medtrainai Technologies (P.) Ltd., In re	Payments advanced to an Indian law firm for foreign patent attorneys are not reimbursements but consideration for import of services, taxable under RCM in the hands of the Indian recipient.	Click Here
Section 63	Srikant Das v. Jt. Commissioner	[Mistaken Identity] Assessment of a non-registered person based on the turnover data of a different registrant with a similar name is a jurisdictional error. Such “Identity Crisis” orders are quashed.	Click Here
Section 107	Iliyash Sekh v. Asst. Commissioner	While a CA Certificate with UDIN is material for GSTR-1 vs 3B mismatch appeals, if the assessee obtains it late, the Appellate Authority must grant a post-decisional hearing.	Click Here
Section 169	T. Ashok Kumar Contractor v. DSTO	[Ineffective Service] Merely uploading an SCN to the portal is not “effective service” if the assessee doesn’t respond. Authorities must explore alternative modes (like RPAD) to ensure natural justice.	Click Here
Customs S. 149	Al Kabeer Exporters v. DC (Imports)	[No BE Correction] Importers cannot seek to amend a Bill of Entry (BE) to claim ITC/Exemption after a post-clearance audit demand if the “misdeclaration” was substantive rather than clerical.	Click Here

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