12 IMPORTANT GST CASE LAWS 01.03.2025

Here’s a table summarizing the key points from the case laws:

Section	Case Law Title	Brief Summary	Citation
2	Nand Kishore Gupta v. Additional Director General	Cash is not a ‘good’ under the CGST Act.	Click Here
16	Shiv Construction Company v. Additional Commissioner	ITC claims can be reconsidered in light of amendments to Section 16(5).	Click Here
73	Maipper Precision Plastics v. Deputy State Tax Officer	Assessment orders without proper service are invalid.	Click Here
73	Chinnadurai Saravanan v. Deputy State Tax Officer	Assessment orders based on mismatches in GSTR returns can be set aside. ITC Claim Remanded; Partial Deposit Required; Fresh Opportunity for Objections	Click Here
29	Ram Niwas v. Commissioner of Central Goods and Services Tax	Temporary suspension of business cannot warrant GST registration cancellation.	Click Here
30	Ashis Roychowdhury v. State of West Bengal	Registration can be restored upon payment of outstanding dues.	Click Here
67	Nand Kishore Gupta v. Additional Director General	Cash and silver bars cannot be seized under section 67.	Click Here
73	DRJ Petrochem (P.) Ltd. v. Sales Tax Officer	Parallel proceedings under CGST and SGST can be stayed if the same period is under investigation by DGGI.	Click Here
73	Saravana Selvarathinam Retail (P.) Ltd. v. Commissioner of Central Taxes (CGST)	GST amount deposited without a show-cause notice cannot be retained. Deposit During Investigation Cannot Be Retained Without Adjudication; State GST Authority to Issue Show Cause Notice	Click Here
75	Garg Exim v. Directorate General of GST Intelligence	A writ petition can be disposed of without granting access to documents if the adjudication proceedings are concluded.	Click Here
107	AR Foundations (P.) Ltd. v. Appellate Deputy Commissioner (ST)	An appeal can be restored if pre-deposit was made through an alternative method due to technical difficulties. GST Appeal Restored; Voluntary Pre-Deposit in Form GST DRC-03 instead of DRC 03A Valid	Click Here
154	Maa Sarala Fly Ash Bricks v. Commissioner of CT and GST	Proceedings can be quashed if the revenue fails to procure samples for analysis.	Click Here

GST Case Laws in February 2025

GST Case Laws in January 2025