IMPORTANT GST CASE LAWS 19.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| CGST Act, 2017 | Section 9 | Halliburton Offshore Services Inc. v. Union of India | Mud engineering services bundled with chemicals for oil drilling constitute a composite supply. Integration for a safe drilling outcome is the “natural bundle,” regardless of separate pricing. | Click Here |
| CGST Act, 2017 | Section 30 | Ex Servicemen Welfare Training v. State of Assam | Delay in appealing against a rejection of registration revocation should be condoned, as the lack of registration only hurts the assessee, not the Revenue. | Click Here |
| CGST Act, 2017 | Section 69 | Harish Wadhwani v. State of Chhattisgarh | Anticipatory bail granted in an ITC fraud case because the evidence was documentary and already seized, making custodial interrogation unnecessary. | Click Here |
| CGST Act, 2017 | Section 74 | Goldstone Infra v. Addl. Commissioner | Consolidated SCNs for multiple years are valid if issued within the overall limitation period. No prejudice is caused to the taxpayer by grouping these periods. | Click Here |
| CGST Act, 2017 | Section 74 | Goldstone Infra v. Addl. Commissioner | Rule 142(1A) is now discretionary. Failure to issue a pre-SCN intimation (DRC-01A) does not vitiate the final demand notice. | Click Here |
| CGST Act, 2017 | Section 83 | Bajaj International Realty (P.) Ltd. v. State of Maharashtra | Quashed provisional bank attachments because the authority failed to record specific reasons for rejecting the petitioner’s objections. A “reasoned order” is a statutory duty. | Click Here |
| CGST Act, 2017 | Section 107 | Gas Trade International v. State of UP | Detention order was quashed because the Appellate Authority failed to address specific technical challenges regarding sampling and lab report accuracy. | Click Here |
| CGST Act, 2017 | Section 129 | Balkrishna Industries Ltd. v. Union of India | Penalty for an expired e-way bill (15-hour delay) in an export case was quashed. For zero-rated supplies with no tax intent, such minor delays are merely procedural. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 18.03.2026