IMPORTANT GST CASE LAWS 31.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 47	Ms. Kandan Hardware Mart v. Asst. Comm. (ST)	[Late Fee is Penal] The Court clarified that “Late Fee” u/s 47(2) is essentially a penal levy. Since it lacks quid pro quo and aims to deter breaches of statutory obligations, it is a penalty in substance.	Click Here
CGST Act, 2017	Section 54	Jyoti Agro v. Deputy Commissioner of State Tax	[Hard Copy Proof] Refund cannot be rejected for portal glitches (size constraints for shipping bills). If substantive conditions are met and the portal failed, hard copies/manual evidence must be accepted.	Click Here
CGST Act, 2017	Section 73	A. M. Marketplaces (P.) Ltd. v. Union of India	[The 3-Month Gap Rule] Section 73(2) mandates a minimum 3-month gap between the issuance of an SCN and the final order. Passing an order within a shorter duration (e.g., 1.5 months) violates the mandatory opportunity to be heard.	Click Here
CGST Act, 2017	Section 74	AR Traders v. Joint Commissioner, CGST	[No Clubbing of Years] A single Show Cause Notice cannot consolidate multiple financial years. Since each year has a separate “relevant date” for limitation, the statute requires year-wise assessment.	Click Here
CGST Act, 2017	Section 107	Key Business Consultants (P.) Ltd. v. UOI	[Amnesty Overrides Delay] If an appeal is refiled under a specific CBIC Amnesty Notification, the appellate authority cannot dismiss it based on the standard 3+1 month limitation period of Section 107.	Click Here

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