IMPORTANT GST CASE LAWS 23.02.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 74	MCR Marketing v. Assistant Commissioner	[Bunching of Years] A Show Cause Notice (SCN) issued for a tax period spanning multiple years is defective. Since adjudication orders are passed for a single year, the SCN must follow the same annual compartmentalization.	Click Here
Section 73 / 93	P. B. Sethi Plastics v. State of U.P.	[Deceased Proprietor] Adjudication proceedings initiated and concluded against a deceased person are void. The Revenue must proceed against the Legal Representative (LR) as mandated by Section 93.	Click Here
Section 171	DGAP v. Kumar 70 MM	[Anti-Profiteering] Increasing the “base price” of tickets to offset a GST rate reduction (18% to 12%) constitutes profiteering. The benefit must be passed to consumers, or the amount deposited in the Consumer Welfare Fund.	Click Here
Section 29	Johnson Justin v. State Tax Officer	[Nil Returns] Filing “Nil” returns for three years due to health and financial problems is a valid reason. Cancellation of registration on these grounds is to be revoked subject to compliance.	Click Here
Section 107	Medha Servo Drives (P.) Ltd. v. UOI	[Service of Notice] An appeal filed after 3 years cannot be excused by a plea of “no SMS/Email alerts” if the taxpayer failed to respond to prior ASMT-10 and DRC-01A notices. Vigilance is required.	Click Here
Section 168	Lovelesh Singhal v. CBIC	[Circular Validity] Circular No. 3/3/2017-GST regarding the assignment of functions to officers is valid. Summons issued under Section 70 by such authorized officers must be complied with.	Click Here

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