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