Important GST Case Law 22.02.2025

13 Important GST Case Law 22.02.2025

Section	Case Law Title	Brief Summary	Citation
17	Sankalp in v. Union of India	The constitutional validity of clauses (c) and (d) of Section 17(5) has been upheld.	Click Here
29	Harekrishna Sahoo v. State of West Bengal	Registration can be restored if the taxpayer pays all outstanding dues.	Click Here
30	Global Manpower Solutions v. State Tax Officer, State Goods and Services tax	Cancellation of registration can be revoked if the taxpayer pays all outstanding dues.	Click Here
30	C.P. George v. State of West Bengal	Registration can be restored if the taxpayer files returns for the default period and pays taxes, interest, and penalty.	Click Here
54	Priyanka Refineries (P.) Ltd. v. Deputy Commissioner ST	Refund claims for ITC accrued before 18.07.2022 cannot be denied solely because they were filed after that date.	Click Here
54	Vodafone Idea Ltd. v. Union of India	If the GST Portal does not allow filing Refund under the relevant category it can be filed in “Others” category.	Click Here
54	United Breweries Ltd. v. Joint Commissioner of GST and Central Excise (Appeals II)	Holographic stickers (excise labels) are “goods” in GST, supply is not subject to RCM , GST Refund Allowed for Tax wrongly paid	Click Here
73	Tvl. Saras Electricals v. State Tax Officer	A final opportunity can be granted to the taxpayer to put forth objections before the adjudicating authority. GST Assessment Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded on payment of 25% of disputed tax	Click Here
74	Ramesh v. Union of India	A writ petition cannot be filed to challenge an assessment order that was not challenged earlier. GST Demand and Account Freeze Upheld; Assessee to Pursue Alternate Remedies for Identity Theft Claim	Click Here
74	Minimol Sabu v. State of Kerala	Preliminary issues, such as the identity of the taxpayer, must be decided before proceeding with the assessment.	Click Here
74	Tvl.Chellam Motors (P.) Ltd. v. State Tax Officer-V	An assessment order under section 74 must be passed in accordance with the guidelines issued by the CBIC. GST Demand Order Set Aside for Lack of Tax Determination and Non-Compliance with Circular; Matter Remanded	Click Here
107	Deepak Stores (P.) Ltd. v. Joint Commissioner of Commercial Taxes	Delay in filing an appeal can be condoned if there is sufficient cause.	Click Here
160	Paramount Footwear v. Assistant Commissioner	An assessment order without the signature of the assessing officer is invalid.	Click Here