IMPORTANT GST CASE LAWS 22.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| IGST Act, 2017 | Section 16 (Zero Rated) | Prime Perfumery Works v. ACCT | [Export Refund] Refund of IGST on exports cannot be rejected solely because the LUT/Bond was not furnished prior to export. The Circular allowing ex-post facto acceptance must be considered. | Click Here |
| CGST Act, 2017 | Section 16 (ITC) | Amar Iron Udyog (P.) Ltd. v. Union of India | [Import ITC] Denial of ITC on imported goods was set aside after the High Court noted Customs reports confirming IGST payment were produced. Remanded for verification. | Click Here |
| CGST Act, 2017 | Section 16 (ITC) | Shivalik Containers (P.) Ltd. v. Asst. Commissioner | [Supplier Pays, You Claim] ITC was initially denied because the supplier hadn’t paid the tax. Since the supplier subsequently deposited the tax with interest, the Court held the ITC is now available to the recipient. | Click Here |
| CGST Act, 2017 | Section 73 (Assessment) | Shirdi Sai Enterprises v. Dy. Asst. Comm. of State Tax | [No Composite Orders] A single assessment order covering three separate assessment years is invalid. The officer must pass separate orders for each assessment year (citing SJ Constructions). | Click Here |
| CGST Act, 2017 | Section 75(7) (Natural Justice) | Vedant Road Carriers (P.) Ltd. v. Asst. Comm. | [Order Beyond SCN] SCN alleged GSTR-3B mismatch, but the final order confirmed tax on a new ground (Reverse Charge vs Forward Charge). This violates Section 75(7). Order set aside. | Click Here |
| CGST Act, 2017 | Section 79 (Recovery) | Ramms India (P.) Ltd. v. DCCT (Audit) | [Corporate Veil Intact] Tax dues of one company cannot be recovered from another company merely because they share a common director. They are separate juristic entities; the corporate veil cannot be lifted for tax recovery in this manner. | Click Here |
| CGST Act, 2017 | Section 171 (Anti-Profiteering) | DGAP v. Bhavya Construction (P.) Ltd. | [Cinema Tickets] Failure to reduce ticket prices after GST rate cuts violates S. 171. However, Interest applies only from 28.06.2019 (Rule amendment), and Penalty doesn’t apply if the violation predates the penalty section insertion. | Click Here |
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