14 IMPORTANT GST CASE LAW 18.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
| 1 | GSTN advisory | GSTN introduced Form ENR-03 for unregistered dealers to generate e-way bills. | Click Here |
Central Goods and Services Tax Act, 2017
|
| 2 | North Agro Industries (P.) Ltd. v. Union of India | Deadline for rectification application extended to 15-4-2025.
Rectification of GST Orders Allowed for Wrong Availment of Input Tax Credit |
Section 16
Central Goods and Services Tax Act, 2017
|
|
| 3 | Lulu International Shopping Malls (P.) Ltd. v. Joint Commissioner | ITC Claim for Shopping Mall Construction Remanded for Reconsideration | Click Here |
Section 17
Central Goods and Services Tax Act, 2017
|
| 4 | Annai Angammal Arakkattalai (Pre Mahal) v. Joint Commissioner or GST (Appeals) | GST Evasion by Charitable Trust, Cum-Tax Benefit Denied u/ r 35 of CGST Rules | Click Here |
Section 22
Central Goods and Services Tax Act, 2017
|
| 5 | Kirpal Singh v. Superintendent Range 118 Central Goods and Service Tax | Challenge to GST Registration Cancellation Dismissed; Assessee Allowed to Apply Afresh | Click Here |
Section 29
Central Goods and Services Tax Act, 2017
|
| 6 | Ashok Kumar Sah v. Commissioner of Central Goods and Services Tax | Court Directs GST Authorities to Dispose of Application for Voluntary Cancellation of Registration | Click Here |
Section 29
Central Goods and Services Tax Act, 2017
|
| 7 | M/s. Pravat Kumar Behera v. Superintendent, CGST and Central Excise | Delay in invoking proviso to Rule 23 condoned subject to conditions. | Click Here |
Section 30
Central Goods and Services Tax Act, 2017
|
| 8 | Laxmikanta Panigrahi v. Commissioner, CT and GST | GST Assessment Order Quashed for Erroneously Treating Registered Dealer as Unregistered | Click Here |
Section 63
Central Goods and Services Tax Act, 2017
|
| 9 | Sarala Gajendran v. Union of India | Challenge to GST Show Cause Notice Dismissed; Assessee Directed to File Objections | Click Here |
Section 73
Central Goods and Services Tax Act, 2017
|
| 10 | T.B. Sabrish v. Assistant Commissioner (ST) | GST Assessment Order Set Aside for Lack of Proper Notice; Matter Remanded with Directions to Deposit 25% of Disputed Tax | Click Here |
Section 74
Central Goods and Services Tax Act, 2017
|
| 11 | Eastern Impex Corporation v. Deputy Commissioner, State Tax | GST Appeal Delay Condoned; Appellate Authority to Hear Appeal on Merits | Click Here |
Section 107
Central Goods and Services Tax Act, 2017
|
| 12 | Mukesh Kumar Singh v. Commissioner, Jharkhand Goods and Service Tax | GST Appellate Order Set Aside for Lack of Hearing and Non-Compliance with Procedural Requirements of issuing detailed reasons for order | Click Here |
Section 107
Central Goods and Services Tax Act, 2017
|
| 13 | Habrik Infra v. Assistant Commissioner (ST) | Assessment order set aside for lack of signature. | Click Here |
Section 160
Central Goods and Services Tax Act, 2017
|
| 14 | Habrik Infra v. Assistant Commissioner (ST) | Assessment order set aside for lack of DIN number. | Click Here |
Section 169
Central Goods and Services Tax Act, 2017
|
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