IMPORTANT GST CASE LAWS 13.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
IGST Act, 2017	Section 6	Bhandary Gas Agency v. Joint Commissioner	Leasing residential property to an educational trust for staff/student housing is exempt under Entry 13 of Notif. 9/2017; residential use is the key factor for exemption eligibility.	Click Here
CGST Act, 2017	Section 11	Imagicaaworld Entertainment Ltd. v. UOI	Authorities must decide on representations for extending SGST refund incentives for Mega Projects affected by pandemic closures, as it involves a policy decision.	Click Here
CGST Act, 2017	Section 29	Ankit Choudhary v. Union of India	Registration cannot be cancelled solely on the “dictation” of investigating authorities. The SCN must provide specific details (invoices, suppliers, dates) to meet natural justice standards.	Click Here
CGST Act, 2017	Section 74	Aruni Stone Crusher v. Assistant Commissioner	Passing an Order-in-Original in “undue haste” while a Writ is pending and without a personal hearing is a flagrant breach of natural justice and is legally unsustainable.	Click Here
CGST Act, 2017	Section 75	Bangalore Steel Distributors v. Asst. Comm.	An adjudication order that fails to consider a detailed reply (asserting valid invoices and supplier return filings) is a non-speaking order and must be set aside.	Click Here