IMPORTANT GST CASE LAWS 19.01.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 16(5)	Malabar Plaza Residency v. ASTO	[Amnesty Primacy] ITC cannot be denied for late filing if the return falls within the extended cut-off date provided by the retrospective Section 16(5). This statutory relief supersedes prior limitation rejections.	Click Here
Section 54	Mars Exports v. Union of India	[Redundant Restrictions] Omission of Rule 96(10) and 89(4B) (restricting refunds for certain exporters) without a saving clause makes those restrictions redundant for all pending cases.	Click Here
Section 74	Marfani Steel Impex v. Pr. Commissioner	[Composite SCN Void] Authorities cannot consolidate multiple financial years into one Show Cause Notice. Each year must be adjudicated separately to preserve limitation and jurisdictional clarity.	Click Here
Section 169	Sri Velmurgan Starch Industries v. STO	[Ineffective Service] Uploading a notice only on the portal without alternative service (Post/Email) violates natural justice if the taxpayer remains unaware. Remanded subject to 25% tax deposit.	Click Here
Section 29	Manikanta Electronics v. State of Telangana	Cancellation of registration on a voluntary basis does not wipe out past liabilities. Failure to respond to post-cancellation SCNs justifies confirmed demands and penalties.	Click Here
Section 69	Jashanpal Singh v. Union of India	Bail granted in a ₹53 Cr service import evasion case. The court held that prolonged custody without proof of intent to evade is an unjustifiable curtailment of personal liberty.	Click Here
Section 112	Divyasree Tarbus Builders v. DCCT	Where GSTAT was not constituted, but the taxpayer filed an “Intent to Appeal” within 7 days, the Revenue is prohibited from initiating recovery of the demand.	Click Here

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