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

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