IMPORTANT GST CASE LAWS 20.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| IGST Act, 2017 | Section 2 & 5 | Jolarpettai Veeramuthu Sreedhar, In re | A non-compete agreement with a US corporation qualifies as an Export of Service (Zero-rated) if payment is in foreign currency. Apportionment is required if part of the service relates to Indian entities. | Click Here |
| CGST Act, 2017 | Section 11 | Rajarajeswari Hospitals (P.) Ltd., In re | Medicines/implants for In-patients are exempt as a composite healthcare supply. However, supplies to Out-patients are taxable as they are not part of a composite bundle. | Click Here |
| CGST Act, 2017 | Section 16 | K. Sudhakar and Co. v. Superintendent | ITC cannot be denied on limitation grounds under Sec 16(4) if the transaction is covered by the extended limitation period under Section 16(5). | Click Here |
| CGST Act, 2017 | Section 69 | Sarthak Jain v. Senior Intelligence Officer | Regular bail was granted in a ₹6.73 Cr fake invoice case, as the investigation was complete, the petitioner had no prior record, and the case was triable on evidence. | Click Here |
| CGST Act, 2017 | Section 73 | Medizen Labs (P.) Ltd. v. Asst. Commissioner | An Order-in-Original passed without considering the taxpayer’s reply is unsustainable. Bank attachments (DRC-13) must be rescinded upon remand. | Click Here |
| CGST Rules, 2017 | Rule 96A | Huawei Telecommunications v. Commissioner | Rejection of a request to condone a delay in export remittance (under LUT) is invalid if communicated without a reasoned order or a hearing. | Click Here |
| CGST Act, 2017 | Section 107 | Harsha Trading (P.) Ltd. v. Addl. Commissioner | An appeal cannot be dismissed on the technical ground of “manual filing” after it has already been accepted and heard on merits by the Appellate Authority. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 19.03.2026