IMPORTANT GST CASE LAWS 28.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| CGST Act, 2017 | Section 7 & 11 | Flipkart India (P.) Ltd., In re | ECO as GTA: Flipkart’s logistics wing qualifies as a Goods Transport Agency (GTA) as it issues consignment notes and takes transit liability. Services to unregistered end-customers are exempt under Entry 21A. | Click Here |
| CGST Act, 2017 | Section 29 | Trillion Lead Factory v. Superintendent | SC Ruling: An SCN is not vague if it includes annexed DGGI reports. If the taxpayer’s reply shows they understood the charges, they cannot later challenge the notice for lack of particulars. | Click Here |
| CGST Act, 2017 | Section 69 | Pramod Kumar Agarwal v. Union of India | Bail granted to an iron ore trader in a ₹35 Cr evasion case. Since the investigation was complete and the petitioner had medical issues, further custody was deemed unnecessary. | Click Here |
| CGST Act, 2017 | Section 73 | Pidilite Industries Ltd. v. Union of India | Natural Justice: Demands based on “Internal Verification Reports” cannot be sustained if those reports are not shared with the taxpayer. Remand ordered to provide access to documents. | Click Here |
| CGST Act, 2017 | Section 107 | Ramjilal Mohanlal v. Union of India | Doctrine of Bias: An officer who authorized a search/inspection cannot later act as the Appellate Authority for the same case. The appeal must be heard by a different officer. | Click Here |
| CGST Act, 2017 | Section 107 | New Kailash Suppliers v. State of Gujarat | Limitation Reset: If a rectification application (Sec 161) is filed, the limitation period for filing a subsequent appeal starts from the date the rectification is rejected, not the original order date. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 27.03.2026