IMPORTANT GST CASE LAWS 26.05.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Stamp Duty | Anand Jain v. State of Chhattisgarh | Order rejecting application for refund of excess stamp duty paid on land purchase set aside; no reason assigned. | Click Here | Stamp Duty |
| 2 (CGST Act) | Beacon Tiles v. Bidhannagar Municipal Corporation | Writ remedy unavailable for contractor’s outstanding dues without completion certificate; civil forum to be approached. | Click Here | Central Goods and Services Tax Act, 2017 |
| 7 (CGST Act) | DMI Alternatives (P.) Ltd. v. Additional Commissioner (Adjudication) | Writ petition disposed of; factual determination needed in appeal to ascertain if investment manager expenses are part of taxable management fee. | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 (CGST Act) | Ed and F Man Commodities India (P.) Ltd. v. Assistant Commissioner State Tax | Cancellation of registration invalid; SCN without reasons and based on inspection report not furnished violated natural justice. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act) | Niranjan Paul v. Assistant Commissioner of State Tax | Original and appellate orders set aside; failed to consider documents regarding physical movement of goods for ITC claim when supplier was non-existent. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 (CGST Act), 107 (CGST Act) | Magicon Impex (P.) Ltd. v. Commissioner of Central Goods and Service Tax | Writ petition not entertained; assessee directed to avail appellate remedy under section 107 for demand order under section 74, as detailed adjudication was done. | Click Here | Central Goods and Services Tax Act, 2017 |
| 107 (CGST Act) | Tvl. Sri Hari Enterprises v. Assistant Commissioner (ST) (FAC) | Assessee allowed to rectify defect in appeal filing (non-enclosure of condonation application); appeal not rejected on technical ground. | Click Here | Central Goods and Services Tax Act, 2017 |
| 107 (CGST Act) | Dilip Kumar Gupta v. Additional Commissioner Grade-2 (Appeal) | Ex-parte appellate order set aside; violation of natural justice as assessee not notified of date on which appeal was dismissed. | Click Here | Central Goods and Services Tax Act, 2017 |
| 130 (CGST Act) | M R Lub Industries v. State of Gujarat | Returnable notice issued for challenge to Section 130 order when MOV forms were issued two months after detention and applicability of section 129 disputed. | Click Here | Central Goods and Services Tax Act, 2017 |
| 132 (CGST Act), 73 (CGST Act), 74 (CGST Act) | Jain Bhadri Graphics v. Additional Commissioner, Central GST, Delhi (West) | Writ petition disposed of, assessee relegated to appellate remedy; jurisdiction of Commissioners clarified and proper hearing provided. | Click Here | Central Goods and Services Tax Act, 2017 |
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