IMPORTANT GST CASE LAWS 28.02.2026
| Section | Case Law / Advisory | Core Ruling & Strategic Summary | Citation |
| S. 16 (ITC) | Malaya Rub-Tech | [Supplier Default] ITC cannot be denied to a buyer for supplier’s non-payment of tax unless fraud/collusion is proven. | Click Here |
| S. 16 (ITC) | Rakkimuthu Ramesh | [Transit Mismatch] Invoice in March vs. Receipt in April (Cross-Year) is a valid timing difference; reconciliation must be allowed. | Click Here |
| S. 29 (Reg.) | Bhagvan Singh | [Retrospective] Retrospective cancellation is invalid if the SCN/Order lacks specific reasons for the backdating. | Click Here |
| S. 29 / 30 | Vinayak Enterprises | [Health Grounds] Cancellation for non-filing due to physical/mental illness is revocable subject to payment of dues. | Click Here |
| S. 30 (Rev.) | Nabin Roy | [Time-Barred] Revocation applications should be reconsidered even if time-limited, to support business restoration. | Click Here |
| S. 54 (Refund) | Velocity Exports LLP | [False Claims] Heavy costs imposed for misleading the court by claiming “no hearing” when records showed hearings were offered. | Click Here |
| S. 69 (Search) | Mukul Mittal | [Passport] GST prosecution is not an absolute bar to Passport Renewal. Trial Court permission is sufficient. | Click Here |
| S. 74 (SCN) | Rite Water Solutions | [Composite SCN] Issuing one SCN for multiple financial years is legally unsustainable and invalid. | Click Here |
| S. 74 (Search) | Priti Builders | [Defense Rights] Order set aside because the taxpayer was denied access to seized CPUs and documents needed for defense. | Click Here |
| S. 75 (Hearing) | Ramnayan Yadav | [Mandatory PH] Even if you reply on the portal, a Personal Hearing must be granted before passing an order. | Click Here |
| S. 107 (Appeal) | Ashirwad Food | [Pre-deposit] No fresh 10% pre-deposit needed for GSTAT if the first 10% was already paid at the First Appellate stage. | Click Here |
| S. 109 (GSTAT) | Rajesh Khanna | [Delay] Delhi HC directed immediate operationalization of GSTAT, noting the “unexplained delay” in starting adjudications. | Click Here |
| S. 125 (Penalty) | Prajith Enterprises | [Double Penalty] General penalty u/s 125 must be dropped if Late Fees u/s 47 have already been imposed for the same period. | Click Here |
| S. 169 (Notice) | V.S. Muruganandam | [Portal Service] Portal-only notice is insufficient if the taxpayer doesn’t respond; other modes like RPAD must be used. | Click Here |
| S. 171 (NAA) | Shrivision Towers | [Anti-Profiteering] Post-GST flat bookings carry no ITC benefit for home buyers; profit rules don’t apply. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 26.02.2026