IMPORTANT GST CASE LAWS 20.01.2026

Relevant Section	Case Law Title	Core Ruling & Strategic Summary	Citation
Section 50	Oam Industries India v. MADC Ltd.	[Interest Liability Shift] If a lessor (landlord) fails to raise a tax invoice within the statutory time limit, the resulting interest burden for delayed GST payment cannot be shifted to the lessee. The lessor must refund any interest recovered from the tenant.	Click Here
Section 17 / Rule 86A	Gopal Metal Stores v. Asst. Comm.	[Rule 86A Adjudication] Blocking the Electronic Credit Ledger (ECL) is only an interim measure. It does not dispense with the requirement for statutory adjudication. Officers cannot refuse adjudication requests simply because the ledger is blocked.	Click Here
Section 16	Parag Vinimay (P.) Ltd. v. Asst. Comm.	[New Grounds Bar] If an SCN is based on a supplier’s non-filing of GSTR-3B, the Appellate Authority cannot introduce entirely new grounds to deny ITC or decide the case without a personal hearing.	Click Here
Section 73	Knight Fly Boyz v. DC of State Tax	[Notice Service on CA] Service of notice on a Chartered Accountant (CA) is valid as the CA acts as an authorized agent. Misappropriation of funds by the CA is a private dispute and cannot be used to quash tax liability.	Click Here
Section 30	Oasis Inn International v. Asst. Comm.	[Revocation Relief] Registration cancelled due to non-filing (6 months) can be restored on grounds of financial hardship, provided all pending returns are filed and all dues are cleared.	Click Here
Section 29	Tvl. Sri Balajee Udyog v. Asst. Comm.	[Fraudulent Activity] Retrospective cancellation of registration is justified if evidence shows invoices were issued without actual supply, movement of goods was non-existent, and premises were used for camouflaging ITC fraud.	Click Here
Section 161	Chendur Murugan Ginning Factory	[Rectification & Remand] Where a rectification order changes the Place of Supply (POS) and leads to a new demand, the matter should be remanded for fresh adjudication once the taxpayer deposits the admitted/disputed tax portions.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 19.01.2026