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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