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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