IMPORTANT GST CASE LAWS 27.01.2026

Relevant Act	Section	Case Law Title	Brief Summary	Citation
CGST Act, 2017	Section 160	D. Bhuvaneswara Reddy v. Assistant Commissioner ST	[Unsigned Order = No Order] An assessment order served without the Assessing Officer’s signature is legally void. Uploading an unsigned order on the portal does not cure this fundamental defect. Fresh assessment was ordered.	Click Here
CGST Act, 2017	Section 132	Amit Mehra v. Union of India	[Undertrial Rights & Bail] The Supreme Court granted bail to an accused in a ₹315 Cr fake ITC case. It held that an undertrial cannot be held indefinitely (8 months in custody here) when the trial has not commenced and offences carry a max 5-year sentence.	Click Here
CGST Act, 2017	Section 9 / Circular 244	Aditya Birla Health Insurance Co.Ltd. v. UOI	[Insurance Stay] The Bombay HC granted an ad-interim stay on demands related to co-insurance premium/ceding commission. The court noted these demands contradict recent CBIC Circulars (No. 244/2025) which regularize past compliance.	Click Here
CGST Act, 2017	Section 112	Hind Timber Merchant v. Addl. Comm. Grade-2 Appeals	[Tribunal Functional] With GSTAT now operational, the Court directed the assessee to file a second appeal before the Tribunal instead of a writ. A window up to 30 June 2026 is available for filing without limitation bars.	Click Here
CGST Act, 2017	Section 75	Aman Traders v. Deputy Commissioner	[Natural Justice] An adjudication order passed without fixing a date of hearing or providing a fresh notice after an initial adjournment is a wholly ex-parte order and cannot be sustained.	Click Here
CGST Act, 2017	Section 69	E. Ishitha v. Assistant Commissioner of Commercial Taxes	[Writ Bail Restricted] The HC cannot routinely grant bail in writ jurisdiction based on “mercy.” Exceptional circumstances must be proven; otherwise, the accused must follow the CrPC/BNSS bail procedure.	Click Here

For More :- Read IMPORTANT GST CASE LAWS 24.01.2026