IMPORTANT GST CASE LAWS 23.01.2026
| Relevant Act | Section | Case Law Title | Brief Summary | Citation |
| CGST Act, 2017 | Section 6(2)(b) | Sharadapura Krishna Chandra v. Supt. of Central Tax | [Dual Proceedings Barred] Where Central GST authorities have already initiated proceedings, subsequent parallel proceedings by State GST authorities for the same matter are not maintainable and are barred under Section 6(2)(b). | Click Here |
| CGST Act, 2017 | Section 6(2)(b) | Aarush Enterprises v. ACCT, Hyderabad | [SCN in Abeyance] Where State Tax Authorities had adjudicated a demand and an appeal was pending, a subsequent SCN issued by Central Tax Authorities for the same transaction must be kept in abeyance until the State appeal is decided. | Click Here |
| CGST Act, 2017 | Section 54 (Refund) | Bharat Oil Traders v. Assistant Commissioner | [Refund Limitation] Refund claims for July 2017-Dec 2018 are saved by the extended limitation (Notif. 13/2022). For Jan-March 2019, the claim is also valid as the amendment to “relevant date” (w.e.f. 01.02.2019) applies prospectively, not retrospectively barring earlier claims. | Click Here |
| CGST Act, 2017 | Section 73 | Tvl. Baqir Brothers v. Dy. State Tax Officer | [Conflicting Orders] Where two different officers passed two separate orders for the same period, the matter was remitted to pass a single consolidated order, subject to a 25% pre-deposit. | Click Here |
| CGST Act, 2017 | Section 73 | Century Galaxy Developers Ltd. v. Union of India | [Clubbing of Years Invalid] A single/composite Show Cause Notice clubbing demands for multiple financial years is invalid and without jurisdiction. Consequential proceedings based on such a notice were quashed. | Click Here |
| CGST Act, 2017 | Section 73 | Davinder Chicken Centre v. Sales Tax Officer | [Natural Justice] Adjudication order passed without a proper opportunity to be heard (no reply filed) was remanded. The challenge to Notification 56/2023 (time limit extension) was left open pending the Supreme Court’s decision. | Click Here |
| CGST Act, 2017 | Section 29 (Cancellation) | D.V. Constructions v. Union of India | [Registration Restored] Cancellation for non-filing of returns (6 months) was quashed upon the petitioner’s undertaking to file all pending returns and pay taxes/interest. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 22.01.2026