IMPORTANT GST CASE LAWS 25.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| CGST Act, 2017 | Section 11 | Board of Secondary Education Rajasthan, In re | Services like printing exam materials, online form filling, and result processing are exempt. The Board qualifies as an “educational institution” for the limited purpose of conducting exams. | Click Here |
| CGST Act, 2017 | Section 83 | Kirti Deora v. State of West Bengal | Police lack the authority to freeze bank accounts for tax-related matters without Magistrate authorization and mandatory seizure reporting. | Click Here |
| CGST Act, 2017 | Section 140 | Pinnacle Motor Works v. Deputy Commissioner | TRAN-1/2 Relief: Bona fide omissions in transitional credit forms cannot lead to a total denial of credit. Rectification must be allowed to prevent double taxation. | Click Here |
| CGST Act, 2017 | Section 169 | Tvl. Kavitha Litho Press v. Deputy State Tax Officer | Uploading a notice to the portal is ineffective service if the taxpayer claims lack of knowledge. Authorities must use alternate modes to ensure a personal hearing is granted. | Click Here |
| GGST Act, 2017 | Classification | Kartik Pinakin Bhatt, In re | Mouth fresheners (Paan/Gulkand based) in edible capsules are classified as “Supari” (HSN 2106 90 30). Digestive candies/shots fall under HSN 2106 90 99. | Click Here |
| CGST Act, 2017 | Section 29 | Bi-Chem India (P.) Ltd. v. Union of India | Registration must be restored once the revenue agrees to withdraw a suspension; however, recovery and cancellation notices must still be adjudicated after a hearing. | Click Here |
| CGST Act, 2017 | Section 74 | Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner | An adjudication order passed while a writ is pending and without a hearing is invalid, even if the genuineness of the supplier is in doubt. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 24.03.2026