14 Important GST Case Law 25.02.2025
| Section | Case Law Title | Brief Summary | Citation |
| 16 | Mehul Mamgain v. Union of India | A writ petition cannot be filed to address a private grievance regarding ITC claims.
Writ can not be filed by Supplier to Audit ITC Claim of Recipient if Payment not made to him |
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| 16 | Sai Service (P.) Ltd. v. Union of India | A subsequent circular allowing ITC on demo vehicles prevails over a prior order denying it. | Click Here |
| 29 | Redroom Technology (P.) Ltd. v. Union of India | GST registration cannot be cancelled based on incorrect assumptions about the place of business. | Click Here |
| 30 | Biswajeet Ojha v. Superintendent, CT & GST |
Delay in Filing GST Registration Revocation Application Condoned; Revocation to be Considered on Payment of Dues |
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| 30 | Gunisety Puspak Kumar Dora v. Commissioner of Commercial Taxes and Goods and Services Tax | Delay in filing an application for revocation of cancellation of registration can be condoned. | Click Here |
| 54 | A T Trade Overseas (P.) Ltd. v. Union of India | Refund claims for unconstitutional IGST levies on Ocean Freight under RCM are maintainable even after the limitation period. |
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| 73 | Rashmi Alok Kela v. State Tax Officer | A demand order passed without a hearing is invalid. | Click Here |
| 73 | Bhag Chand Jain v. Union of India | A writ petition can be withdrawn with liberty to apply for an amnesty scheme. | Click Here |
| 73 | Sri Bitu Paul v. State of Assam | An assessment order passed without a proper show-cause notice is invalid. | Click Here |
| 75 | Karthik Kumar Yogapriya v. State Tax Officer (FAC) | An assessment order cannot be passed without considering the taxpayer’s reply. | Click Here |
| 79 | Iron Cementics India (P.) Ltd. v. Assistant Commissioner Central Tax | A garnishee order passed without prior notice is invalid. | Click Here |
| 140 | Dell International Services India (P.) Ltd. v. Union of India | Taxpayers are entitled to a refund of Transitional ITC for excess payments due to technical glitches in the GST portal. | Click Here |
| 140 | Dell International Services India (P.) Ltd. v. Union of India | Taxpayers should be allowed to rectify GSTR-3B due to technical glitches in the GST portal. | Click Here |
| 160 | Ramesh Traders v. Deputy Assistant Commissioner State Tax | An assessment order without the signature of the assessing officer is invalid. | Click Here |
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