IMPORTANT GST CASE LAWS 26.02.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 74	Rite Water Solutions v. Joint Commissioner	[Composite Notice Void] A single Show Cause Notice (SCN) covering multiple years is invalid. The CGST scheme mandates year-wise determination; bunching years in one notice is a jurisdictional error.	Click Here
Section 30	Nabin Roy v. Union of India	[Revocation Leniency] Even if the time limit for revocation has elapsed, authorities must reconsider applications upon payment of statutory dues to restore registration and allow business continuity.	Click Here
Section 169 / 75	Sakthimurugan Crusher v. CTO	[Portal Service Defect] Notice service is deemed “defective” if postal acknowledgment predates the notice issuance. Ex-parte orders based solely on portal uploads without alternative service are liable to be set aside.	Click Here
Section 109	Rajesh Khanna v. Commissioner	[GSTAT Delays] The Delhi High Court noted the “unexplained delay” in making the GSTAT functional. Respondents directed to take immediate steps to ensure the Tribunal begins adjudicatory duties.	Click Here
Section 30	MS N Chetia and Sons v. Assam	[Payment in Instalments] Registration restoration permitted after cancellation for non-filing. The court allowed the petitioner to clear outstanding GST dues in instalments to facilitate revocation.	Click Here
Section 107	VIP Clothing Ltd. v. Asst. Comm.	[Appeal Liberty] Where an assessee failed to reply to an SCN, liberty was granted to file a belated appeal, subject to a mandatory deposit of 25% of the disputed tax.	Click Here
Section 169	S.M.A. Siddique Steels v. STO	[Natural Justice] Ex-parte assessment orders passed without granting a personal hearing or using alternative service modes (when portal response was nil) violate natural justice and are void.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 25.02.2026