IMPORTANT GST CASE LAWS 17.01.2026

Section	Case Law Title	Core Ruling / Summary	Citation
Section 54	Union of India v. Torrent Power Ltd.	[Landmark SC Ruling] If tax incidence (IGST on ocean freight) was passed to consumers, the refund must go to the Consumer Welfare Fund, not the company.	Click Here
Rule 86A	Dua Metals v. Union of India	[No Negative Blocking] Blocking the Electronic Credit Ledger in a way that creates an artificial negative balance is unauthorized and illegal.	Click Here
Section 73	Dream Infotech v. STO, Tirunelveli	[Composite SCN Void] Clubbing multiple financial years into a single Show Cause Notice is a jurisdictional error. Each year requires separate adjudication.	Click Here
Section 74	Sterling & Wilson (P.) Ltd. v. Comm.	[Return Amendment] A mismatch between GSTR-1 and 3B due to missing credit notes (already in books) is not fraud; the GSTAT allowed the assessee to amend returns.	Click Here
Section 107	Aboobaker.P.P v. Jt. Commissioner	If an appeal is filed in a special window but lacks a pre-deposit, the authority must ask the petitioner to fix the defect rather than reject it for delay.	Click Here
Section 169	Cmkr Ganesan & Bros v. DC (CT)	Uploading a notice only on the portal is insufficient service if the taxpayer doesn’t respond. Officers must explore alternative statutory modes (Post/Email).	Click Here