15 IMPORTANT GST CASE LAWS 24.02.2025
| Section | Case Law Title | Brief Summary | Citation |
| 9 | Sreedhanya Construction Company v. State of Kerala | Contractors cannot claim GST over and above quoted rates when the agreement specifies GST-inclusive rates. | Click Here |
| 9 | B.K. Chawla Contractor v. State of Chhattisgarh | Authorities must process GST refund claims for contracts awarded before the commencement of GST. | Click Here |
| 9 | Banka Constructions v. State of Chhattisgarh | Authorities must process GST refund claims for completed works. | Click Here |
| 16 | Devi Traders v. The State Tax Officer | Input tax credit cannot be claimed without proof of receipt of goods. | Click Here |
| 16 | Pioneer Cooperative Car Parking Servicing And Construction Society Ltd. v. State of West Bengal | Input tax credit cannot be denied due to technicalities if the taxpayer has complied with all conditions.
ITC Mismatch Matter Remanded; Technicalities Not to Deny Legitimate Credit due to mismatch between GSTR-2A and GSTR-3B,; GSTR-9 to be Considered |
Click Here |
| 16 | Tulip Turnomatic v. Commissioner of Customs | IGST refund cannot be denied due to a technical error in the GSTN system.
IGST Refund Allowed Despite PAN Mismatch in Shipping Bill and GST Returns Due to Technical Glitch |
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| 30 | Saurabh Semwal v. Assistant Commissioner | Registration can be revoked if the taxpayer files pending returns and pays taxes. | Click Here |
| 30 | Jyotiranjan Nayak v. Additional Commissioner of GST | Delay in filing an application for revocation of cancellation of registration can be condoned. | Click Here |
| 44 | Pioneer Cooperative Car Parking Servicing And Construction Society Ltd. v. State of West Bengal | The word “reconciliation” in section 44 allows for rectification of errors in GSTR-3B. | Click Here |
| 65 | Rajive and Company v. Deputy Commissioner (Audit) | An audit must be completed within three months from the date of commencement.
GST Audit Completed Within Time Limit; Limitation Argument Rejected |
Click Here |
| 73 | Tvl.Ragul Industries v. State Tax Officer | An assessment order can be set aside if the taxpayer was not given a fair opportunity to submit documents. | Click Here |
| 75 | JC Valvulas India (P.) Ltd. v. Commercial Tax Officer | An adjudication order cannot be passed without considering the taxpayer’s request for a personal hearing. | Click Here |
| 78 | Fazari Multicuisine Restaurant v. Assistant Commissioner (ST) | An assessment order cannot be passed without serving a proper show-cause notice.
GST Demand Order Set Aside for Lack of Proper Service and Opportunity to Respond; Matter Remanded with Condition of 25% Deposit |
Click Here |
| 83 | Additional Director General v. Ali K. | Provisional Attachment Under Section 83 Expires After One Year; Fresh Attachment on Same Facts Not Permitted | Click Here |
| 129 | Ashok Sharma v. State of West Bengal | Goods cannot be detained if there is no intent to evade tax. | Click Here |
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