IMPORTANT GST CASE LAWS 29.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
9 (CGST Act)	Marudhar Food Products v. Assistant Commissioner, Central Goods and Services Tax Division	SLP admitted against High Court judgment; issue of tax leviability prior to 27-7-2023 based on circulars not raised before adjudicating authority.	Click Here	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Naseer Ahmad Sheikh v. Union Territory of J & K	Suspended GST registration can be restored within seven days subject to formalities and undertaking to file returns and pay taxes.	Click Here	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Sparkle Gold v. Commissioner of Delhi Goods and Services Tax	Retrospective cancellation of registration unjustified when petitioner sought cancellation; registration to be cancelled from date prayed.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Prince Diamond Jewellers (P.) Ltd. v. Goods and Service Tax Officer	Assessee permitted to file appeal under section 107 for time-barred appeal against ex-parte order creating substantial demand, given no prior knowledge of SCN.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Power Engineering (India) (P.) Ltd. v. Union of India	Matter re-adjudicated; authorities drew conclusion of wrongly availed refund without adhering to prescribed procedure (no notice under section 73).	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act), 107 (CGST Act)	Techno Canada Inc v. Union of India	Assessee relegated to appellate remedy under section 107 for demand due to excess ITC availment, as issues involve factual analysis of fraud/wilful misstatement.	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Saini Zarda Store v. State of U.P.	Impugned order set aside as it was ex parte; no knowledge or physical service of show cause notice.	Click Here	Central Goods and Services Tax Act, 2017
83 (CGST Act)	Shubh Corporation v. State of Maharashtra	Provisional attachment order set aside as no determination of tax amount, no show-cause proceedings, and no material indicating necessity to secure revenue’s interest.	Click Here	Central Goods and Services Tax Act, 2017
83 (CGST Act)	Kishor Kumar Reddy v. Deputy Assistant Commissioner of State Tax	Assessment order and attachment notice set aside; lacked assessing officer’s signature and DIN number, rendering it invalid.	Click Here	Central Goods and Services Tax Act, 2017
93 (CGST Act), 74 (UPGST Act)	Satendra Kumar v. State of U.P.	Show cause notice and order set aside; issued in the name of a deceased person and not known to legal heirs.	Click Here	Central Goods and Services Tax Act, 2017; Uttar Pradesh Goods and Services Tax Act
112 (CGST Act)	Vasantgiri Devgiri Goswami v. Additional Commissioner	Leave granted to withdraw writ petition to avail statutory remedy of appeal before GST Appellate Tribunal.	Click Here	Central Goods and Services Tax Act, 2017
140 (CGST Act), 13 (UPVAT Act)	Commissioner Commercial Tax v. S/S Ravi Prakash Rahul Prakash	Dealer not entitled to transitional ITC on closing stock at GST introduction if goods not yet sold as taxable sale under UPVAT Act.	Click Here	Central Goods and Services Tax Act, 2017; Uttar Pradesh Value Added Tax Act
160 (CGST Act)	Mekala Sudhakar v. Deputy Assistant Commissionerstate Tax	Assessment orders set aside; lacked DIN number and signature of assessing officer, rendering them invalid.	Click Here	Central Goods and Services Tax Act, 2017