17 IMPORTANT GST CASE LAW 20.02.2025

Section	Case Law Title	Brief Summary	Citation
16	Aamutham Enterprises v. Superintendent of Central GST and Central Excise	Input tax credit can be availed after the due date for FY 2019-20 due to a retrospective amendment.	Click Here
29	Prem Kumar Pugalia v. Commissioner of CGST	Rejection of a voluntary cancellation application cannot be based solely on the absence of a reconciliation sheet.	Click Here
30	Bhoi Construction v. Superintendent, CGST and Central Excise	Cancellation of registration can be revoked if the taxpayer pays all dues and the delay in invoking the proviso to Rule 23 is condoned.	Click Here
30	Pradeep Kumar Mohapatra v. Commissioner, CGST, CX & Customs, Bhubaneswar	Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on Payment of Dues	Click Here
30	Tvl.K.Ramar v. Commissioner of CGST & Central Excise	Registration can be revoked subject to conditions if returns were not filed for six months but have now been filed and taxes paid.	Click Here
54	Messrs Aculife Health Care (P.) Ltd. v. Union of India	Refund of GST paid on notice pay recovery is allowed if the government has clarified that it is not taxable.	Click Here
73	Golden Peace Infrastructure (P.) Ltd. v. Assistant State Tax Officer	Proceedings on show-cause notices involving multiple writ petitions transferred to the Supreme Court are stayed.	Click Here
73	Tech Connect Retail (P.) Ltd. v. Commercial Tax Officer	Authorities must consider the taxpayer’s reply to a DRC-01A notice within the extended timeline.	Click Here
73	Rosida Sultana v. State of Assam	A summary of a show-cause notice cannot substitute a proper show-cause notice under Section 73.	Click Here
73	Blasto Metal Spray Processors v. Superintendent of GST and CE	GST demand order can be treated as a show cause notice when the assessee failed to respond to the original show cause notice on Payment of 25% Disputed Tax	Click Here
73	Ebix Smartclass Educational Services (P.) Ltd v. Commercial Tax Officer	An ex-parte demand order is invalid if the taxpayer was not served with a notice.	Click Here
74	Total Environment Building Systems (P.) Ltd. v. Assistant Commissioner of GST & Central Excise	Orders passed without considering evidence submitted by the taxpayer are set aside.	Click Here
107	Sanjay Trading Company v. Union of India	Orders cancelling GST registration without a hearing and reasons are invalid.	Click Here
107	Pawan Fabrics v. Commissioner, Central Goods and Services tax	Delay in filing an appeal can be condoned if the taxpayer was under mental stress and had medical treatment.	Click Here
112	Amazing India Contractors (P.) ltd. v. State of Bihar	A writ petition can be withdrawn with liberty to approach the Appellate Tribunal.	Click Here
132	Gorav Gupta v. Directorate General of GST Intelligence	Travel restrictions imposed on a person granted anticipatory bail can be modified if the SCN is adjudicated without prosecution.	Click Here
160	Radha Madhav Automobiles (P.) Ltd. v. State of Andhra Pradesh	Assessment orders without the signature of the assessing officer and DIN are invalid.	Click Here