11 IMPORTANT GST CASE LAWS 11.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant SectionA AND Act |
|---|---|---|---|---|
| 1 | CBIC Instruction No. 02/2025-GST Dated 07.02.2025 | CBIC directed department to withdraw appeals filed for wrong calculation of interest & penalty if tax is paid as per Section 128A | Click here | Central Goods and Services Tax Act, 2017 |
| 2 | Maruthengal Moideen v. State Tax Officer | Impugned order set aside as there was no wrong availment of ITC.
availing ITC under CGST and SGST instead of IGST does not constitute wrong availment. |
Click Here | Section 16
Central Goods and Services Tax Act, 2017 |
| 3 | Laxmi v. Indore Smart City Development Ltd. | Writ petition dismissed as petitioner failed to fulfill payment obligations.
Cancellation of the petitioner’s bid for a shop allotment justified due to their non-compliance with GST and payment requirements. |
Click Here | Section 22
Central Goods and Services Tax Act, 2017 |
| 4 | Samir Kumar Samantaray v. Assistant Commissioner of State Tax, CT and GST | Delay in filing application for revocation of cancellation of registration condoned. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 5 | Joint Commissioner of Commercial Taxes (Appeals-1) v. Nam Estates (P.) Ltd. | Order allowing refund upheld as the contract was breached. GST Refund Allowed to Purchaser on advance payment for a contract that was subsequently cancelled , Credit note not required to be issued by Supplier | Click Here | Section 54
Central Goods and Services Tax Act, 2017 |
| 6 | Kalleppuram Metals v. Union of India | Penalty under Section 73 quashed as there was no wrongful availment of ITC.
GST Demand for Wrongful ITC Availment Set Aside: Technical Error in Claiming CGST/SGST Instead of IGST |
Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 7 | Deputy Commissioner (Intelligence) v. Minimol Sabu | High Court modified its order and directed a composite final order.
High Court cannot compel the GST adjudicating authority to decide the case in stages. |
Section 74
Central Goods and Services Tax Act, 2017 |
|
| 8 | Joint Commissioner (Intelligence & Enforcement) v. Lakshmi Mobile Accessories | High Court upheld its order directing separate orders for each assessment year. | Click Here | Section 74
Central Goods and Services Tax Act, 2017 |
| 9 | Sai Mahaveer Suppliers and Constructions v. Chief Commissioner of CT and GST | Appellate order stayed subject to deposit of 10% of disputed tax amount.
GST Appeal Stayed: Interim Relief Granted Due to Non-Constitution of Tribunal |
Click Here | Section 112
Central Goods and Services Tax Act, 2017 |
| 10 | Balaram Halder v. State of West Bengal | Unconditional stay of demand and appellate order granted. | Click Here | Section 112
Central Goods and Services Tax Act, 2017 |
| 11 | Madhagoni Venkaiah v. Deputy Assistant Commissioner State Tax | Writ petition dismissed as factual disputes could not be resolved by the writ court.
Detention of Goods and Conveyance: Factual Disputes Require Adjudication, Not Writ Intervention |
Click Here | Section 129
Central Goods and Services Tax Act, 2017 |
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