IMPORTANT GST CASE LAWS 04.02.2026
| 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