GST CASE LAW 19.09.2026 Archives

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 26	Sanchit Seth v. Commissioner of CGST and Central Excise	Arrest for alleged clandestine manufacture and cess evasion is unlawful when mandatory procedural safeguards under the Bharatiya Nagarik Suraksha Sanhita (BNSS)—such as proper arrest memo, timing consistency, family intimation, right to counsel, prior authorization, and quantified evasion—are breached; release ordered.	Click Here	Health Security and National Security Cess Act, 2025
Section 29	Ajijul Haque @ Hoque v. State of West Bengal	Cancellation of GST registration purely due to a 6-month default in return filing without any tax evasion is counterproductive to revenue; cancellation set aside to allow restoration upon filing pending returns and clearing dues.	Click Here	Central Goods and Services Tax Act, 2017
Section 54	Karamsar Poultry Appliances v. Assistant Commissioner, Janakpuri Division, CGST Delhi West	Where an appellate order set aside a rejection of unutilized ITC refund without directing unconditional sanction, and a fresh rejection order ensued, the appropriate legal recourse is a statutory appeal rather than a writ petition.	Click Here	Central Goods and Services Tax Act, 2017
Section 62	Narasus Diary v. Deputy State Tax Officer II	Where best judgment assessment was framed for non-filing of returns following cancellation, but the assessee subsequently furnished GSTR-3B reflecting tax payment exceeding the assessed demand, fresh assessment consideration is warranted.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Harphool Chowdhury @ Harphool Choudhary v. State of West Bengal	Adjudication order passed without granting a mandatory personal hearing despite adverse contemplation violates natural justice; order set aside, bank attachment quashed, and matter remanded.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Sumin Dutta v. State of West Bengal	Uploading summary SCN and ex parte order exclusively under the ‘Additional Notices and Orders’ tab without intimation or opportunity for a personal hearing under Section 75(4) constitutes a procedural invalidity requiring fresh adjudication.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Harphool Chowdhury v. State of West Bengal	Scheduling a personal hearing prior to the expiry of the reply period and incorrectly uploading the order while realizing demand via bank attachment denies reasonable opportunity; adjudication quashed for fresh proceedings.	Click Here	Central Goods and Services Tax Act, 2017
Section 97	Karam Chand Thapar & Bros (Coal Sales) Ltd., In re	Advance ruling provisions apply strictly to proposed or ongoing transactions; an application regarding the GST taxability of an arbitral award for contracts completed prior to the GST regime is not maintainable.	Click Here	Central Goods and Services Tax Act, 2017
Section 101	Karam Chand Thapar & Bros (Coal Sales) Ltd., In re	The Appellate Authority for Advance Ruling (AAAR) possesses statutory jurisdiction under Section 101(1) to examine the primary maintainability of an advance ruling application, even if the lower authority admitted it under Section 98(2) and no departmental cross-appeal was filed.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Karamsar Poultry Appliances v. Assistant Commissioner, Janakpuri Division, CGST Delhi West	High Court declined writ intervention against the rejection of an unutilized ITC refund claim, granting liberty to pursue the efficacious alternative remedy of statutory appeal under Section 107.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Alis Super Market v. Joint Commissioner of State Tax	Dismissing a belated appeal as time-barred without providing an opportunity to cure a delayed pre-deposit under Amnesty Notification No. 53/2023 is unjustified; appeal restored for verification of eligibility.	Click Here	Central Goods and Services Tax Act, 2017
Section 129	Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes	Unloading goods at third-party premises without a valid invoice or e-way bill, followed by generating an e-way bill post-interception, indicates wilful intent to evade tax and justifies penalty under Section 129.	Click Here	Central Goods and Services Tax Act, 2017
Section 132	Kapil Chugh v. State of U.P.	Parallel criminal prosecution under general penal law (Bharatiya Nyaya Sanhita / BNS) for fake ITC cannot run alongside special penal mechanisms under GST law; BNS charge sheet quashed under the doctrine of special law primacy.	Click Here	Central Goods and Services Tax Act, 2017
Section 142(11)(a)	Karam Chand Thapar & Bros (Coal Sales) Ltd., In re	Section 142(11)(a) prevents double taxation based on the leviability of tax under erstwhile laws, not actual payment; mere non-payment of service tax pre-GST does not automatically make the receipt liable to GST.	Click Here	Central Goods and Services Tax Act, 2017
Section 142(2)(a)	Karam Chand Thapar & Bros (Coal Sales) Ltd., In re	An arbitral award received post-GST for pre-GST completed contracts does not ipso facto constitute an “upward price revision” under Section 142(2)(a); characterization of receipts requires fact-finding beyond the scope of advance rulings.	Click Here	Central Goods and Services Tax Act, 2017