IMPORTANT GST CASE LAWS 23.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| CGST Act, 2017 | Section 9 | Hi Care Remedy (P.) Ltd., In re | Medical Disposables: Probe covers, cable covers, and laparoscopy camera covers are classified under HSN 9033 (Accessories) at 18% GST, rather than medical instruments (9018). | Click Here |
| CGST Act, 2017 | Section 9 | Hi Care Remedy (P.) Ltd., In re | Plastic vs. Textile: Sterile aprons, drapes, and shoe covers made of polymers are classified as Articles of Plastics (HSN 3926) at 18%, not as textile garments (HSN 6210). | Click Here |
| CGST Act, 2017 | Section 11 | Indigrid 2 (P.) Ltd., In re | Battery Storage (BESS): Storing electricity is not the same as generating or distributing it. Capacity-based storage fees are taxable and not eligible for electricity exemptions. | Click Here |
| CGST Act, 2017 | Section 67 | Smurti Waghdhare v. Joint Director DGGI | Seizure of Rs 1 crore cash was quashed and ordered to be released with interest because the Revenue failed to record reasons or issue a notice within 6 months. | Click Here |
| CGST Act, 2017 | Section 89 | Khalid Buhari v. Assistant Commissioner | Personal bank accounts of a Director cannot be attached (DRC-13) without first giving them a chance to prove the absence of gross neglect or breach of duty. | Click Here |
| CGST Act, 2017 | Section 107 | Anand and Anand v. Principal Commissioner | Remand Power: The GST Appellate Authority has no power to remand a case back to the original officer; it must decide the appeal on merits itself. | Click Here |
| N/A | Service Law | Vijai Prakash Shukla v. Union of India | Delays in disciplinary inquiries do not automatically quash a charge sheet unless “mala fides” or specific prejudice (beyond promotion delays) is proven. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 21.03.2026