IMPORTANT GST CASE LAWS 04.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 11 / Exemption	Advanced Hair Restoration India (P.) Ltd., In re	[Healthcare Exemption] Treatments for Psoriasis, Dermatitis, and Anti-fungal infections are exempt as “Healthcare Services” (Sl. No. 74). However, Hair Transplants solely for aesthetics remain taxable.	Click Here
CGST Act, 2017	Section 16 / Rule 86A	Gurasees Sales Corporation v. Union of India	[Negative Blocking Barred] Blocking the Electronic Credit Ledger (ECL) such that it shows a negative balance is illegal. If the credit is insufficient, the Department must use Sections 73/74 for recovery.	Click Here
CGST Act, 2017	Section 74	Paras Stone Industries v. Union of India	[No Composite Notices] A single SCN clubbing multiple financial years is without jurisdiction. The Department must issue separate, year-wise notices to protect the statutory limitation framework.	Click Here
CGST Act, 2017	Section 171	DGAP v. APV Realty Ltd.	[GSTAT Remand] The Tribunal remanded the case to DGAP for reinvestigation after the developer admitted to an oversight in the profit figures earlier submitted, leading to erroneous profiteering calculations.	Click Here
IGST Act, 2017	Section 13(8)(b)	DGST Delhi v. Global Opportunities (P.) Ltd.	[SC Victory: Intermediary] The Supreme Court confirmed that Education Consultants are not intermediaries. Counseling foreign universities on a P2P basis is a Zero-Rated Export, entitling the consultant to a refund.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 03.01.2026