13 IMPORTANT GST CASE LAWS 05.03.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 16 | Mellow Foundation Builders and Developers (P.) Ltd. v. Superintendent Central Tax And Central Excise | ITC denial unsustainable as time limit for return filing was extended. Matter remanded. | Click Here | Central Goods and Services Tax Act, 2017 |
| 16 | High Tech Ecogreen Contractors LLP v. Joint Director, Directorate General of Goods and Services Tax Intelligence | Challenge to Rule 36(4) dismissed; rule is valid under section 16 and 164(2). | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 | Shanvi Traders v. Commissioner, Uttarakhand State GST | GST registration reversal to be considered if all dues are deposited. | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 | Gurpreet Singh v. Commissioner of Delhi State GST | Petition challenging show cause notice for registration cancellation dismissed; proceedings to be concluded expeditiously. | Click Here | Central Goods and Services Tax Act, 2017 |
| 69 | RNT Metals (P.) Ltd v. Raka Overseas through Its Proprietor Surabh Jain | High Court upheld Trial Court’s order to summon witness from GST Department. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 | Hardwyn India Ltd. v. Directorate General of GST Intelligence | Writ petition dismissed; Delhi High Court cannot entertain petition if Investigation conducuted by DG Haryana . | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 | Honey Rose Varghese v. State of Kerala | Assessee’s reply on invocation of Section 74 to be considered as preliminary issue. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 | Centre C Edtech (P.) Ltd. v. Intelligence Officer, Offiintelligence Unit, State Goods And Service Tax Department, Kerala |
GST authorities have no power to seize cash from a dealer’s premises unless it is part of stock in trade. |
Click Here | Central Goods and Services Tax Act, 2017 |
| 112 | BWN Alloys (P.) Ltd. v. State of West Bengal | Order stayed subject to 10% payment due to non-constitution of Appellate Tribunal. | Click Here | Central Goods and Services Tax Act, 2017 |
| 112 | Adani Wilmar Ltd. v. Deputy Commissioner of State Tax | Interim stay granted on 10% payment of disputed amount, due to non-constitution of Appellate Tribunal. | Click Here | Central Goods and Services Tax Act, 2017 |
| 112 | High Tech Ecogreen Contractors LLP v. Joint Director, Directorate General of Goods and Services Tax Intelligence | Writ petition dismissed due to alternate remedy of appeal under section 112. | Click Here | Central Goods and Services Tax Act, 2017 |
| 161 | Sri Ramajeyam Engineering Industries v. Deputy Commissioner (ST) | Limitation for appeal starts from rejection of rectification, not original assessment. | Click Here | Central Goods and Services Tax Act, 2017 |
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