14 IMPORTANT GST CASE LAWS 03.03.2025
| Section | Case Law Title | Brief Summary | Citation |
| 11 | Kerala Khadi & Village Industries Board v. Union of India | Exemption from GST cannot be claimed based on pre-GST tax laws. | Click Here |
| 14 | Firstmove Logistics (P.) Ltd. v. Union of India | Revised normative rates can be applied retrospectively.
Retrospective Revision of GST Reimbursement Rates Requires Reconsideration. |
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| 16 | MMIL v. Commercial Tax Officer | ITC claims can be reconsidered in light of the Finance Act, 2024. | Click Here |
| 29 | Chhabi Rani Kundu v. Union of India | Registration can be restored upon payment of outstanding dues. | Click Here |
| 30 | Moni Kanta Das v. Union of India | Registration cancellation can be revoked due to COVID-19 related difficulties. | Click Here |
| 30 | Saroj Kumar Maharana v. Superintendent, CGST and Central Excise | Delay in filing a revocation application can be condoned. | Click Here |
| 30 | Narayan Singh Patni Contractor v. Commissioner, Central Goods and Services Tax Commissionerate | Registration can be revoked upon payment of outstanding dues. | Click Here |
| 30 | Ms Devendra Singh Adhikari GSTIN v. Commissioner State Goods and Services Tax Commissionerate | Registration cancellation can be revoked upon filing pending returns and payment of dues. | Click Here |
| 73 | Future Consumer Ltd. v. State of Madhya Pradesh | Right to a personal hearing can be waived by non-appearance.
Denial of Personal Hearing can not be Claimed if No reply filed for Show Cause Notice. |
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| 73 | D.S.Engineering v. Deputy State Tax Officer | Assessment orders can be set aside if the assessee is given a fresh opportunity to explain.
Mismatch Between GSTR-3B and GSTR-2A Requires Opportunity for Explanation. |
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| 73 | SPCX (P.) Ltd. v. State of Maharashtra | Arguments about jurisdiction and judicial precedents can be raised in an appeal. |
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| 74 | Maya Pradeep Kumar v. Audit Officer | A show-cause notice under Section 74 should consider all relevant submissions.
All Contentions to be Addressed by Adjudicating Authority in Fraud/Suppression Cases u/s 74. |
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| 112 | Chinmay Khuntia v. Additional Commissioner of State Tax (Appeal) | An appeal can be stayed pending the constitution of the GST Tribunal. | Click Here |
| 169 | P.N.Traders v. Deputy State Tax Officer | Assessment orders without proper service are invalid.
Assessment Order Set Aside as Served only on GST portal without Personal delivery |
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