IMPORTANT GST CASE LAWS 30.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 17	Niket Bipinbhai Patel v. Assistant Commissioner	Blocked Credit: ITC cannot be blocked under Sec 17(5)(d) if the taxpayer only transferred leasehold rights and performed no construction activity.	Click Here
CGST Act, 2017	Section 54	Rajendra Narayan Mohanty v. Joint Commissioner	Duplicate Payments: If a taxpayer pays the same liability twice via DRC-03, the 2-year limitation for refunds does not apply. Retaining duplicate tax violates Article 265 of the Constitution.	Click Here
CGST Act, 2017	Section 69	Sameer Malik v. Union of India	Arrest Powers: Arresting a person before the time fixed in a BNSS 35(3) notice (appearance notice) without recording reasons is defective. Bail must be granted.	Click Here
CGST Act, 2017	Section 74	Rainbow Greeners Nagpur v. Maharashtra	Major Ruling: The Revenue cannot club multiple financial years into a single consolidated SCN. Each year has a separate limitation period and must have a separate notice.	Click Here
CGST Act, 2017	Section 171	DGAP v. Panchsheel Buildtech (P.) Ltd.	Anti-Profiteering: A builder was held liable for ₹98.72 lakhs for failing to pass on transition-phase ITC benefits to homebuyers. Penalty under Sec 171(3A) was also upheld.	Click Here
CGST Act, 2017	Section 30	Sri Pratik Raj Gautam v. Union of India	Even if an appeal against cancellation is lost, the Revenue should consider restoration if the taxpayer subsequently clears all arrears and files all returns.	Click Here

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