Relevant Act	Section / Provision	Case Law Title	Citation	Brief Summary
Central Goods and Services Tax Act, 2017	Input Tax Credit (GSTR-3B vs 2A)	Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise	Click Here	The High Court set aside an ex parte assessment order passed due to an ITC mismatch. Since the assessee had already deposited the differential ITC pre-order and the non-response was due to a part-time accountant’s lapse, the court directed a fresh adjudication with an effective hearing on equitable grounds.
Central Goods and Services Tax Act, 2017	Section 79(1)(c) (Garnishee Recovery)	Noordeen Enterprises vs. Additional Director General Directorate of GST Intelligence	Click Here	Letters issued to the petitioner’s customers directing them to divert pending payments toward alleged GST dues before an Order-in-Original (OIO) was passed were held invalid. Garnishee recovery under section 79(1)(c) can only be initiated after the tax liability has been formally crystallized.
Central Goods and Services Tax Act, 2017	Inter-State Transit Inspection / Section 129	Maruti Enterprises vs. State of U.P.	Click Here	For a consignment transiting from West Bengal to Delhi through Uttar Pradesh, the UP authorities had no power to detain goods or levy penalties for a missing e-Tax invoice, as UP was neither the origin, destination, nor did it have any tax incidence. The transit state can only intimate the respective origin or destination state.
Central Goods and Services Tax Act, 2017 & BNSS, 2023	Section 69, Section 132 / Section 482 of BNSS	Harish Wadhwani vs. Directorate General of GST Intelligence (DGGI)	Click Here	The Supreme Court dismissed the SLP, confirming that since the alleged GST offense involved an amount below ₹5 crores, it remains non-cognizable and bailable. Anticipatory bail is unwarranted and lacks merit when only summons have been issued and no arrest action has been initiated under Section 69.
Central Goods and Services Tax Act, 2017	Writ Jurisdiction / Statutory Appeal	Mishra Security Services vs. State of U.P.	Click Here	The High Court rejected a belated writ petition challenging a GST assessment. Because the assessee had actively participated in the adjudication and failed to file a statutory appeal within the limitation period, the writ was viewed as an invalid attempt to bypass the statutory appellate remedy.
Central Goods and Services Tax Act, 2017	Show Cause Notice (SCN) / Assessment Years	Malabar Trade Links vs. Superintendent	Click Here	A single composite Show Cause Notice (SCN) and Order-in-Original (OIO) spanning multiple assessment years (not involving fraud) was held legally unsustainable. The High Court quashed the composite orders but granted the department liberty to issue fresh, year-wise individual notices.