8 IMPORTANT GST CASE LAWS 21.02.2025
| Section | Case Law Title | Brief Summary | Citation |
| 9 | Heritage Foods Ltd. v. Additional Commissioner and Others | Flavoured milk is classified under Tariff Heading No. 0402 9990 and attracts 5% GST | Click Here |
| 16 | Tvl. Arumugasamy Alloy Metal Suppliers v. Deputy State Tax Officer-2 | Assessment order reversing input tax credit can be set aside with conditions. | Click Here |
| 54 | BLA Infrastructure (P.) Ltd. v. State of Jharkhand | Refund of pre-deposit is a right vested on an assessee after an appeal is allowed.
Refund of pre-deposit is allowed even after 2 years from date of order of allowing appeal. |
Click Here |
| 74 | Lakshmi Mobile Accessories v. Joint Commissioner (Intelligence & Enforcement) | Separate orders must be passed for each assessment period after affording a reasonable opportunity of hearing. | Click Here |
| 83 | Goisu Realty (P.) Ltd. v. State of Maharashtra & Ors. | Provisional attachment of bank accounts is not justified without sufficient material. | Click Here |
| 129 | HDB Financial Services Ltd. v. State of U.P. | A writ petition cannot be entertained if the assessee has not acted diligently. | Click Here |
| 140 | JMD Alloys Ltd. v. Union of India | No facility is provided in section 140 for claiming credit of excise duty paid on capital goods in transit.
Input Tax Credit Disallowed for Capital Goods in Transit Under Transitional Provisions |
Click Here |
| 169 | M.Vimalraj v. Union of India | An assessment order issued without proper service of notice is invalid. | Click Here |
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