10 IMPORTANT GST CASE LAW 19.02.2025
| Section | Case Law Title | Brief Summary | Citation |
| 2 | Raam Autobahn India (P.) Ltd. v. Assistant Commissioner | Non-mentioning of a DIN number in an assessment order is grounds for setting it aside. |
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| 16 | Doublelife Rubber Ind. v. Union of India | Time limit for availing input tax credit under section 16(4) has been extended retrospectively. | Click Here |
| 29 | Gopal Enterprises v. Principal Commissioner of Central Goods and Service Tax, North Delhi | If registration is Suspended but proceedings are pending, the authority must finalize them expeditiously. | Click Here |
| 30 | Sunil Pradhan v. Superintendent, Angul Circle | Cancellation of GST registration can be revoked if the taxpayer pays all dues. | Click Here |
| 30 | Oneshwar Construction v. State Tax Officer | Cancellation of GST registration can be revoked if the taxpayer pays all outstanding dues. | Click Here |
| 54 | Raiden Infotech India (P.) Ltd. v. State of Maharashtra | If a deficiency memo in Form GST RFD-03 is not issued, the refund order can be set aside. | Click Here |
| 54 | Crystal Overseas v. Union of India | Refund of Compensation Cess Allowed for Zero-Rated Exports | Click Here |
| 73 | Eastland Switchgears (P.) Ltd. v. Assistant Commissioner of Revenue | Show-cause notice can be issued for short payment of tax on commission income. | Click Here |
| 73 | FSM Education Pvt Ltd v. Union of India | No final adjudication order can be passed until further orders from the High Court.
GST Show Cause Notice Challenged due to non consideratsion of reply of pre-consultation notice ; Adjudication Allowed to Proceed with Interim Relief |
Click Here |
| 83 | Rajeev Jugalkishor Mundra v. Commissioner of Goods and Services Tax Maharashtra | Attachment of demat accounts of a director can only be initiated after due process. | Click Here |
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