Relevant Act	Section	Case Law Title	Brief Summary	Citation
Central Goods and Services Tax Act, 2017	Section 9	Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd.	Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing in 2019; withheld amounts must be released with interest after applicable pre-GST tax deductions.	Click Here
Central Goods and Services Tax Act, 2017	Section 17	Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST)	Denial of ITC on inputs for constructing properties meant for lease or license requires fresh evaluation under the principles established in Safari Retreats, which restricts blocked credit only to construction for own use or business premises.	Click Here
Central Goods and Services Tax Act, 2017	Section 29	Rajinder Parshad Goel and Sons HUF v. Superintendent, CGST	Retrospective cancellation of GST registration without a Show Cause Notice proposing retrospective effect is unsustainable in law and liable to be quashed.	Click Here
Central Goods and Services Tax Act, 2017	Section 54	Ajit Kumar Minz v. B.L. Agro Industries Ltd.	Supplementary differential ITC refund claims re-filed following formula changes are maintainable within limitation, as procedural or technical objections cannot override substantive entitlements under Section 54 and Rule 89.	Click Here
Central Goods and Services Tax Act, 2017	Section 79	Esnp Property Builder and Developers (P.) Ltd. v. State Tax Officer (ST)	Recovery of amounts from electronic cash and credit ledgers without a pre-recovery intimation in FORM GST DRC-01D or observing the statutory 7-day payment window violates Rule 142B, entitling the taxpayer to restoration of debited funds.	Click Here
Central Goods and Services Tax Act, 2017	Section 107	VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake	Dismissing an appeal on limitation grounds when delay was caused by a manager’s severe illness—and where mandatory pre-deposit was paid—is hyper-technical; delay deserves condonation for a merit-based hearing.	Click Here
Central Goods and Services Tax Act, 2017	Section 112	Aakash Gupta v. Goods and Services Tax Appellate Tribunal	Pre-deposit requirements cannot be applied retrospectively to appeals arising from penalty-only Show Cause Notices issued prior to the introduction of the pre-deposit condition.	Click Here
Central Goods and Services Tax Act, 2017	Section 169	Tahir Khan v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal	Merely uploading an SCN and order under the ‘Additional Notices and Orders’ tab without separate intimation or granting a personal hearing violates principles of natural justice, requiring the order to be quashed.	Click Here
Central Goods and Services Tax Act, 2017	Section 169	Ved Enterprises v. State of U.P.	Uploading a Show Cause Notice solely to the GST portal after the cancellation of the taxpayer’s registration without alternative service is improper, violating natural justice principles.	Click Here