Important GST Case Laws 15.04.2026
| Relevant Act | Section / Rule | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Sec 18(3) | Emerson Process Management (India) Pvt Ltd. v. UoI | Click Here | Inter-state Amalgamation: Department cannot deny ITC transfer merely because entities are in different states. Manual filing of Form ITC-02 must be accepted if the portal lacks the mechanism. |
| CGST Act, 2017 | Sec 30 | Panchatantra Tours and Travels v. UoI | Click Here | Revocation of Cancellation: Registration restored after all pending returns and dues were cleared, notwithstanding the expiry of electronic time limits. |
| CGST Act, 2017 | Sec 73 | Poomuttath Venugopal Vinod v. Asst. Comm. | Click Here | Cine Worker Status: Writ dismissed as income exceeded prescribed ceilings. Assessee directed to use the statutory appeal route for factual disputes. |
| CGST Act, 2017 | Sec 75 | NNV Enterprises v. Deputy State Tax Officer-I | Click Here | Natural Justice: Ex parte order quashed; fresh adjudication ordered as the taxpayer was not given a fair chance to reply despite liability being already recovered. |
| CGST Act, 2017 | Sec 75 | Tvl. Palepu Pharma (P) Ltd v. State Tax Officer | Click Here | Consistency in Adjudication: Order quashed and remanded where a similar demand in a collateral proceeding had already been dropped by the authorities. |
| CGST Rules, 2017 | Rule 86A | Sri Padmavathi Marketing v. Asst. Comm. | Click Here | ECL Blocking: ITC in the supplier’s ledger cannot be blocked for alleged wrongful claims by the recipient. Blocking requires proof of fraud by the person whose credit is restricted. |
| CGST Act, 2017 | Sec 107 | Manpar Icon Technologies v. Asst. Comm. | Click Here | Alternate Remedy: Writ not maintainable for factual corrections (u/s 160/161); assessee must approach the first appellate authority. |
| CGST Act, 2017 | Sec 112 | Prabhu Dayal Mohanlal (P.) Ltd. v. Chief Comm. | Click Here | GSTAT Functionality: With GSTAT now functional (as of early 2026), writ jurisdiction cannot be bypassed. Appeals must be filed before the Tribunal with pre-deposit. |
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