IMPORTANT GST CASE LAWS 28.05.2025

Last Updated on: May 30, 2025

IMPORTANT GST CASE LAWS 28.05.2025

Section/Rule	Case Law Title	Brief Summary	Citation	Relevant Act/Rule
73 (CGST Act), 168A (CGST Act), Rule 142(1A) (CGST Rules), Notification Nos. 09/2023-CT & 56/2023-CT	Fair Deal Cars (P.) Ltd. v. Commissioner CGST, Delhi East Commissionerate	Matter remanded for re-adjudication; pre-consultation notice not issued, assessee did not file reply or attend personal hearing. Challenge to notifications extending limitation period is subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017
73 (CGST Act)	Fresh Feel Apparels v. Union of India	Impugned order upheld as it was detailed and passed after considering assessee’s reply and supporting documents.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	D J Associates v. Commissioner of DGST	Matter remanded to original authority for fresh decision after affording an opportunity of hearing, as SCN and consequent order were passed without hearing.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Dev Enterprises v. Commissioner of DGST	No interference in impugned order as assessee’s reply was incomplete; liberty to appeal to be granted.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 107 (CGST Act)	Shudh Hospitality (P.) Ltd. v. GST Officer Department of Trade and Taxes, Delhi	Assessee relegated to remedy of appeal under section 107 as impugned order was reasoned and passed after affording hearing.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Krishna Steel Traders v. Union of India	Impugned order upheld as it was detailed and considered assessee’s reply, dropping some demands.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 66 (CGST Act)	Procter and Gamble Home Products (P.) Ltd. v. Goods and Services Tax Council	Impugned order set aside and assessee permitted to file reply to SCN as proper hearing was not provided after audit notice.	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act)	UBS Exports International (P.) Ltd. v. State of West Bengal	Writ petition not entertained for flawed SCN combining multiple tax years as alternate remedy of appeal available.	Click Here	Central Goods and Services Tax Act, 2017
75(7) (CGST Act)	Vibhuti Tyres v. State of U.P.	Matter remanded back; demand raised in order was much higher than indicated in show-cause notice, violating section 75(7).	Click Here	Central Goods and Services Tax Act, 2017
93 (CGST Act)	Prasad Voruganti v. Deputy Assistant Commissioner of State Tax	Matter re-adjudicated; notices issued in name of deceased assessee not treated as served on legal heir; legal heir to be given opportunity.	Click Here	Central Goods and Services Tax Act, 2017
107 (CGST Act)	SS Enterprises v. Commissioner Central Tax	Writ petition against GST penalty for alleged fraud is dismissed as appealable, with directions to provide documents to the assessee for the appeal.	Click Here	Central Goods and Services Tax Act, 2017
112 (CGST Act)	Dinesh Brothers (P.) Ltd. v. Superintendent of Central Tax	Unconditional stay on demand granted subject to 10% deposit of remaining tax demand as Tribunal not yet constituted.	Click Here	Central Goods and Services Tax Act, 2017
129 (CGST Act)	Tata Hitachi Constrution Machinery Company (P.) Ltd. v. State of Uttar Pradesh	Non-filling of E-way bill Part-B, without a finding of tax evasion intent, does not attract Section 129 penalty.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Fresh Feel Apparels v. Union of India	GST Demand order passed after considering the assessee’s reply is not subject to High Court interference; Challenge to GST Limitation Extension Notification Stayed Pending Supreme Court Decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	D J Associates v. Commissioner of DGST	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Tanishka Steel v. Commissioner Delhi Goods and Service Tax	GST Demand order set aside due to improper SCN upload and denied personal hearing, even if portal issue was later rectified. Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Shudh Hospitality (P.) Ltd. v. GST Officer Department of Trade and Taxes, Delhi	Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy.Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Krishna Steel Traders v. Union of India	Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy. Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Procter and Gamble Home Products (P.) Ltd. v. Goods and Services Tax Council	GST demand order set aside due to denied hearing opportunity after audit Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Tanishka Steel v. Commissioner Delhi Goods and Service Tax	Impugned order set aside and fresh adjudication order to be passed after affording personal hearing; SCN issued through ‘Additional Notices and Orders’ tab.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Star Enterprises v. State of U.P.	Fresh order to be passed; SCN uploaded in ‘additional notices’ tab and hearing fixed prior to reply submission.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act), 73 (CGST Act), 168A (CGST Act)	National Food and Beverages v. Commissioner Delhi Goods and Service Tax	GST Demand Order Set Aside Due to SCN Upload in Wrong Portal Tab. Challenge to notifications extending time limit subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017