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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