IMPORTANT GST CASE LAWS 18.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 50 & 74	Geena Garments v. State Tax Officer	Interest under Sec 50(3) is mandatory for belated payment of ineligible ITC. Debiting an insufficient Electronic Credit Ledger via DRC-03 does not mitigate interest or penalty liabilities.	Click Here
CGST Act, 2017	Section 67	Goal Closures v. State Tax Officer	Prohibition/Seizure orders must be lifted once the assessment is quashed on limitation, especially if there was no proposal for confiscation in the original show cause notice.	Click Here
CGST Act, 2017	Section 69	Gautam Kumar v. State of Bihar	Anticipatory bail granted to a person who filed Nil returns under a bona fide arrangement. A condition was imposed that the petitioner not engage in GST practice during the trial.	Click Here
CGST Act, 2017	Section 107	Fratelli Vineyards Ltd. v. West Bengal	An appellate order that merely “paraphrases” the original order without independent examination of the taxpayer’s documents shows a non-application of mind and must be remanded.	Click Here
CGST Act, 2017	Section 129	Golden Traders v. DAC of State Tax	Transit State Jurisdiction: Officers in a state through which goods are merely passing cannot seize them for alleged evasion; such jurisdiction lies with the destination state.	Click Here
CGST Act, 2017	Section 129	Golden Traders v. DAC of State Tax	Valuation at Check-post: Goods cannot be detained for “under-valuation” at a check-post. This is a matter for the jurisdictional assessing authority, not the transit officer.	Click Here
CGST Act, 2017	Section 129	Gopal Enterprises v. Chief Commissioner	Interim release of perishable goods (Areca nut dust) and the vehicle was allowed upon deposit of the penalty, balancing revenue interest with the risk of corrosion/decay.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 17.03.2026