11 IMPORTANT GST CASE LAWS 26.02.2025

Section	Case Law Title	Brief Summary	Citation
16	Multi Services v. Central Board of Indirect Taxes and Customs (CBIC)	ITC disallowance for delayed GSTR-3B filing can be rectified within 6 months.	Click Here
22	Satya Dev Singh v. Union of India	GST Registration Valid; Co-Owner Consent Not Required for Proof of Principal Place of Business	Click Here
30	Siddhi Vinayak Process v. Assistant Commissioner of State Tax	Delay in filing a revocation application can be condoned.	Click Here
30	Mohan Bahuguna v. Assistant Commissioner	Registration cancellation can be revoked upon filing pending returns and dues.	Click Here
73	Ramasamy Singaravelan v. Deputy State Tax Officer	Notices and assessment orders issued in the name of a deceased assessee are invalid.	Click Here
73	Sri Vishnu Industries v. Deputy State Tax Officer	A rectification application should be disposed of before proceeding with a writ petition.	Click Here
73	NPS Painting Contractor v. State Tax Officer	An assessment order exceeding the scope of the show-cause notice is invalid.	Click Here
73	Kalishankar Sahoo v. Chief Commissioner of CT and GST	An assessment order cannot be passed without considering previous orders. Demand Order Set Aside; Overlapping Adjudication Requires Fresh Proceedings	Click Here
108	Buddha Resorts (P.) Ltd. v. Chief Commissioner of Goods and Services Tax (GST)	A Revision petition can be filed against an order passed under section 73 before Filing Appeal	Click Here
129	Mohammad Shamasher v. State of West Bengal	Penalty for Mismatch Between E-way Bill and Delivery Challan Upheld Due to Intention to Evade Tax : Unregistered consignor in the e-way bill and the Registered consignor in the delivery challan	Click Here