8 IMPORTANT GST CASE LAWS 21.02.2025

By | March 6, 2025

8 IMPORTANT GST CASE LAWS 21.02.2025

SectionCase Law TitleBrief SummaryCitation
9Heritage Foods Ltd. v. Additional Commissioner and OthersFlavoured milk is classified under Tariff Heading No. 0402 9990 and attracts 5% GSTClick Here
16Tvl. Arumugasamy Alloy Metal Suppliers v. Deputy State Tax Officer-2Assessment order reversing input tax credit can be set aside with conditions.Click Here
54BLA Infrastructure (P.) Ltd. v. State of JharkhandRefund 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
74Lakshmi 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
83Goisu Realty (P.) Ltd. v. State of Maharashtra & Ors.Provisional attachment of bank accounts is not justified without sufficient material.Click Here
129HDB Financial Services Ltd. v. State of U.P.A writ petition cannot be entertained if the assessee has not acted diligently.Click Here
140JMD Alloys Ltd. v. Union of IndiaNo 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
169M.Vimalraj v. Union of IndiaAn assessment order issued without proper service of notice is invalid.Click Here

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