GST CASE LAWS 23.06.2026
Here is the structured summary of the GST case laws organized into a scannable table format, categorised by their respective section, case title, brief summary, citation, and the relevant act.
| Relevant Act | Section | Case Law Title | Citation | Brief Summary |
| CGST Act, 2017 | Section 30 | Anand Reddy Jejah v. Joint Commissioner (State Tax) |
2026
|
Rejection of a revocation application without evaluating the submitted documents or giving reasons is an unreasoned order; matter remitted for a fresh speaking order. |
| CGST Act, 2017 | Section 30 | Smt. Jumoni Boruah Phukan v. Union of India |
2026
|
Registration cancelled for non-filing of returns was restored on grounds of financial hardship, subject to the payment of all outstanding tax, interest, penalties, and late fees. |
| CGST Act, 2017 | Section 69 | Kamalpreet Singh v. State (Directorate General of GST Intelligence) |
2026
|
Regular bail granted to an accused facing allegations of passing fake ITC worth ₹88.28 crores, as the investigation was complete, records were secured, and custody was no longer required pending trial. |
| CGST Act, 2017 | Section 107 | Shivansh Fmcg India (P.) Ltd. v. Union of India |
2026
|
The Revenue cannot withhold the restoration of a registration ordered by the Appellate Authority merely because an appeal is pending, nor can it rely on subsequent arbitrary surveys of locked premises. |
| CGST Act, 2017 | Section 107 | Anukul Bindal v. Union of India |
2026
|
High Court notes that jurisdiction exists to waive the mandatory 10% first-appeal pre-deposit in appropriate cases, directing the Appellate Authority to entertain the appeal without insisting on it. |
| CGST Act, 2017 | Section 107 | Cognizant Technology Solutions India (P.) Ltd. v. Assistant Commissioner of State Taxes |
2026
|
Writ petition skipped; the petitioner was directed to approach the statutory Appellate Authority to decide whether an IGST refund on group health insurance qualifies under zero-rated supplies. |
| CGST Act, 2017 | Section 112 | M.M. Traders v. State of U.P. |
2026
|
Following the operationalization of the GST Appellate Tribunal (GSTAT), the writ was disposed of to let the petitioner file a statutory appeal within the notified window, treating prior interim deposits as pre-deposits. |