IMPORTANT GST CASE LAWS 18.01.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 54	Union of India v. Torrent Power Ltd.	[Landmark SC Ruling] Refund of IGST on ocean freight (Mohit Minerals) must be credited to the Consumer Welfare Fund (s. 57) if the tax was passed to consumers. Courts cannot devise “alternative” refund mechanisms.	Click Here
Rule 86A	Dua Metals v. Union of India	[No Negative Blocking] Creating an artificial negative balance in the Electronic Credit Ledger is unauthorized. Blocking is only permitted for credit actually available in the ledger at that time.	Click Here
Section 73	Dream Infotech v. State Tax Officer	[Composite Notice Void] Issuing a single Show Cause Notice (SCN) covering multiple financial years (e.g., 2019-20 to 2023-24) is a jurisdictional error. Each year requires a separate adjudication.	Click Here
Section 16	D. S. Engineering Works LLP v. ACCT	[ITC Invoice Errors] Errors in statutory invoices are rectifiable to allow ITC refunds. Relief under Circulars 183/2022 and 193/2023 is extended to FY 2019-20.	Click Here
Section 112	Divyasree Tarbus Builders v. DCCT	[Recovery Bar] Initiation of recovery is barred if the petitioner files an “Intent to Appeal” within 7 days per Circular 224/2024, while waiting for the GSTAT to be constituted.	Click Here
Section 169	Cmkr Ganesan and Bros v. DC (CT)	[Ineffective Service] Uploading notices only on the portal (Additional Notices tab) without alternative service (Post/Email) violates natural justice if it leads to an ex-parte order.	Click Here
Section 30	Thomas Samuvelraj v. Assistant Comm.	[Registration Restoration] Restored registration cancelled due to non-filing (health/financial grounds) subject to clearing all dues and filing returns without using unapproved ITC.	Click Here
Section 74	Sterling & Wilson (P.) Ltd. v. Comm.	[Clerical Error Relief] GSTR-1 vs 3B mismatch due to missing credit/debit notes (already in books) is not fraud. GSTAT allowed the assessee to amend returns instead of facing penalties.	Click Here
Section 107	Aboobaker.P.P v. Jt. Commissioner	If an appeal is filed within a special window but has a pre-deposit defect, the authority must intimate the defect and give time to cure it, rather than rejecting it for delay.	Click Here
Section 70	Kanhaiya Nilambar Jha v. UOI	[Summons & Detention] A petitioner who stayed voluntarily at GST Bhavan and had access to mobiles cannot later claim “illegal detention” or seek compensation.	Click Here
Section 63	Srikant Das v. Jt. Comm. (Appeal)	[Identity Crisis] Best-judgment assessment of an unregistered person based on data of a different person with an identical name is factually baseless and quashed.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 17.01.2026