IMPORTANT GST CASE LAWS 31.05.2025

Section/Rule	Case Law Title	Brief Summary	Citation	Relevant Act/Rule
11 (CGST Act)	Glenmark Pharmaceuticals Ltd. v. Union of India	Budgetary support scheme claims can be calculated and filed monthly, despite quarterly disbursal,.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act), 73 (CGST Act)	Charu Overseas (P.) Ltd. v. Principal Commissioner of Delhi Goods and Services Tax	Matter remanded for fresh decision; reply to show cause notice not considered for ITC claim. Impugned order set aside due to no utility for submitting IGST in imports/SEZ supplies.	Click Here	Central Goods and Services Tax Act, 2017
30 (CGST Act)	Dharmesh Deshani (OPC) (P.) Ltd. v. Union of India	Cancellation of registration to be revoked if assessee deposits outstanding tax and interest and files returns in accordance with law.	Click Here	Central Goods and Services Tax Act, 2017
39 (CGST Act), 168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Charu Overseas (P.) Ltd. v. Principal Commissioner of Delhi Goods and Services Tax	Challenge to notifications extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
69 (CGST Act)	Arvind Kumar v. Directorate General of GST Intelligence, Amritsar	Bail granted for accused of fraudulent ITC; sufficient incarceration, main accused bailed, no recovery.	Click Here	Central Goods and Services Tax Act, 2017
69 (CGST Act)	Abhishek Pathak v. State of U.P.	Transit anticipatory bail not granted in routine; no exceptional circumstances shown for alleged non-existent proprietorship firm.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	B R Ceramics (P.) Ltd. v. Commissioner of DGST	Writ Petition disposed of; appeal should be considered on merits as reply to SCN filed and duly considered.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	G-Technologies v. Commissioner of DGST	Matter re-adjudicated after affording opportunity of hearing; personal hearing not afforded. Challenge to notifications extending limitation period subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Abdul Gaffar v. Union of India	Matter re-adjudicated; personal hearing not provided, and demand order passed without considering reply.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Anju Tuteja v. Commissioner of State Goods and Service Tax Delhi	Matter re-adjudicated after affording opportunity of hearing; proper opportunity of hearing not afforded, no reply to SCN filed.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Grilled Roti v. Commissioner of Delhi Goods and Services Tax	Matter re-adjudicated after affording personal hearing; assessee had no access to portal when SCN issued since GST number was cancelled	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Aays Exim v. Union of India	Liberty given to file appeal; impugned order passed after duly considering assessee’s reply and granting personal hearings.	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act), 107 (CGST Act)	Ghanshyambhai Kalubhai Malani v. Union of India	Petitioner relegated to file appeal under Section 107 for demand on royalty payment; question of fraudulent intention requires appeal.	Click Here	Central Goods and Services Tax Act, 2017
168 (CGST Act)	Union of India v. Association of Technical Textiles Manufacturers and Processors	SLP filed, notice issued, and stay granted; High Court ruled TRU lacked authority to issue clarifications independently.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification No. 56/2023-CT	Ananta Packaging and Printing v. Union of India	No coercive action until returnable date; legality of notification extending limitation period under examination by Supreme Court.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	B R Ceramics (P.) Ltd. 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	Abdul Gaffar v. Union of India	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 No. 56/2023-CT	Anju Tuteja v. Commissioner of State Goods and Service Tax Delhi	Challenge to notification 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	Grilled Roti v. Commissioner of Delhi Goods and Services Tax	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 No. 09/2023-ST	Aays Exim v. Union of India	Challenge to notification extending limitation period for adjudication subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Binod Traders v. Union of India	Adjudication order set aside for violation of section 169; notice on portal alone insufficient without registered post or other communication modes.	Click Here	Central Goods and Services Tax Act, 2017