This presentation examines recent and significant GST jurisprudence across the Supreme Court, High Courts and GSTAT, highlighting the evolving principles governing ITC eligibility, supplier defaults, blocked credits, limitation under Sections 73 and 74, validity of SCNs, proceedings against non-existent entities, personal hearing, recovery, penalties and GST-related investigations. The presentation is designed to provide tax professionals with practical understanding of the latest judicial trends and their implications for GST litigation and compliance.