IMPORTANT GST CASE LAWS 27.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
CGST Act, 2017	Section 9	Easy Flux Polymers (P.) Ltd., In re	Biodegradable Bags: Following Notification 9/2025-CT, certified biodegradable bags attract a concessional 5% GST (Entry 319). Non-biodegradable plastic bags remain under the standard higher rate.	Click Here
CGST Act, 2017	Section 29	Om Enterprises v. Union of India	Vague Notices: Registration cannot be cancelled using “cyclostyled” (template-based) notices that fail to specify actual defects. Such mechanical exercise of power is unsustainable.	Click Here
CGST Act, 2017	Section 73	Pharma Trading Corp. v. West Bengal	Excess ITC demands must contain specific particulars. Unreasoned orders passed without a hearing are invalid, especially when the Department unilaterally debits the Credit Ledger.	Click Here
CGST Act, 2017	Section 74	Roshan Sharma v. Deputy Commissioner	Fastag Data as Evidence: The SC directed the Appellate Authority to consider Fastag data to prove the genuineness of goods movement, emphasizing that the Department must cooperate in providing such data.	Click Here
CGST Act, 2017	Section 107	Orsu Yadaiah v. GSTN	Mandatory Pre-deposit: There is no exemption from the statutory pre-deposit for filing a first appeal, even if the tax was paid during adjudication or the penalty is disputed.	Click Here
CGST Act, 2017	Section 129	Pacific Cyber Technology v. Gujarat	Transit Delays: Detention of goods is invalid if the officer ignores the taxpayer’s explanation regarding transporter faults or breakdown. A “speaking order” is a mandatory requirement.	Click Here
CGST Act, 2017	Section 169	Phuljhora Agro Plantation v. UOI	Ex-parte orders passed without proof of service of notice are a gross violation of natural justice. Such assessments must be quashed for a fresh hearing.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 25.03.2026