IMPORTANT GST CASE LAWS 07.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 29	S.K.Tripathi v. State of U.P.	Cancellation of registration via a non-speaking order (no reasons assigned) is arbitrary and violates Article 14 of the Constitution.	Click Here
CGST Act, 2017	Section 73	Md Shoriful Islam v. State of Assam	SCN and Orders (DRC-01/07) are legally ineffective if they lack digital authentication. ‘Sd- Proper Officer’ is not a substitute for a digital signature.	Click Here
CGST Act, 2017	Section 73	Md Shoriful Islam v. State of Assam	Issuing only a summary (DRC-01) without a detailed SCN specifying statutory reasons is contrary to law and vitiates demand proceedings.	Click Here
CGST Act, 2017	Section 75	Md Shoriful Islam v. State of Assam	Denial of a personal hearing when requested (or when an adverse order is contemplated) violates Section 75(4) and principles of natural justice.	Click Here
CGST Act, 2017	Section 98	Imperial Graphics (P.) Ltd., In re	AAR cannot rule on third-party supplies. An applicant can only seek a ruling on supplies they personally undertake or propose to undertake.	Click Here
CGST Act, 2017	Section 113	HSBC Ltd. v. State of Maharashtra	GSTAT has the inherent power to grant interim stay on recovery. Petitioners should approach the Tribunal for relief rather than the High Court.	Click Here