10 IMPORTANT GST CASE LAWS 17.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
| 1 | S P Singh Constructions P Ltd., In re | Mobilization Advance in EPC Contract Treated as Consideration for GST; Time of Supply is Date of Receipt | Click Here | Section 2
Central Goods and Services Tax Act, 2017 |
| 2 | Aorom Herbotech, In re | Herbal Smokes Classified as Tobacco Product, Not Ayurvedic Medicine
Herbal smokes classified under Heading No. 2402 90 10. |
Click Here | Section 9
Central Goods and Services Tax Act, 2017 |
| 3 | Commissioner of Central Tax, CGST Delhi East v. JMD Ltd. |
Appeal to High Court on Service Taxability Dismissed , It has to be filed with Supreme Court only |
Click Here | Section 35G
Central Excise Act, 1944 |
| 4 | Natwar Kumar Jalan v. Union of India | Interim Bail Granted in GST Evasion Case Due to Lack of Justification for Arrest | Click Here | Section 69
Central Goods and Services Tax Act, 2017 |
| 5 | Mishal J Shah HUF v. State of Maharashtra | Arrest without waiting for summons might amount to contempt of court. | Click Here | Section 69
Central Goods and Services Tax Act, 2017 |
| 6 | Tvl. P. Rajesekaran v. State Tax Officer | Assessment order set aside subject to 10% tax deposit. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 7 | Tvl. Sri Padma Constructions v. Deputy Commercial Tax Officer | GST Assessment Order Set Aside for Lack of Proper Notice; Matter Remanded with Directions to Deposit 10% of Disputed Tax | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 8 | Puneet Kesharwani v. State of U.P. |
GST Assessment and Appellate Orders Quashed as No Separate date fixed for reply to SCN and Date of Hearing |
Section 73
Central Goods and Services Tax Act, 2017 |
|
| 9 | Neo Classic Cruise and Tours (P.) Ltd. v. Deputy Commissioner (Intelligence) | Writ petition dismissed, relegated to appellate remedy. | Click Here | Section 74
Central Goods and Services Tax Act, 2017 |
| 10 | Kapton Alloys (P.) Ltd. v. State of Gujarat | Adjudication order set aside for non-grant of hearing opportunity. | Click Here | Section 75
Central Goods and Services Tax Act, 2017 |
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