IMPORTANT GST CASE LAWS 05.06.2025

SECTION	CASE LAW TITLE	Brief Summary	Citation	Relevant Act
N/A	Circular	The Delhi Government has issued a circular stating that the Sales Tax Bar Association will observe a summer break from 02/06/2025 to 30/06/2025. During this period, no ex-parte orders will be passed due to non-appearance of Counsel/Advocates. Officers are to use this time for pending tasks.	Circular No. L&J/MISC/T&T/2024-25/285-86, Dated 03-06-2025	Delhi GST
6	Prime Steel Industries (P.) Ltd. v. State of H.P.	Where DGGI transferred proceedings under section 70 to the State GST Officer, and the assessee challenged parallel proceedings, the petition was disposed of with a direction to conclude proceedings before the State authority as the matter was pending there.	Click Here	Central Goods and Services Tax Act, 2017
9	Pinki Construction v. Superintending Engineer	Where GST reimbursement was denied to a government works contractor based on a notification paragraph argued to be applicable only to pre-GST contracts, the Secretary, PWD was directed to revisit the issue in light of another paragraph governing post-GST contracts.	Click Here	Central Goods and Services Tax Act, 2017
29	Natraj Steels v. Sales Tax Officer, Avato	Where GST registration was cancelled retrospectively (w.e.f. 01-07-2017) due to failure to file returns after a change in firm name and closure of old business, the cancellation was to be effective from the SCN date (04-09-2021), and the portal opened for filing.	Click Here	Central Goods and Services Tax Act, 2017
39	Om Traders v. Union of India	Where an assessee made an error in GSTR-3B and the application to rectify it to match GSTR-1 was rejected, the demand order arising from such error was interfered with, and the authority was directed to rectify GSTR-3B.	Click Here	Central Goods and Services Tax Act, 2017
54	Induvarna LPG Bottling (P.) Ltd. v. Union of India	Where a refund claim was partly allowed and the assessee claimed no sale of cylinders but only gas (purchased at 18% IGST, sold at 5% GST), but failed to furnish material information, the assessee was relegated to the appellate authority instead of a writ petition.	Click Here	Central Goods and Services Tax Act, 2017
73	Commissioner of Central Tax and GST Delhi North v. Raghav Agarwal	The Supreme Court dismissed the revenue’s SLP against a High Court order that restrained coercive measures against an assessee facing multiple SCNs for overlapping periods, as assessment orders were passed during the pendency of the challenge.	Click Here	Central Goods and Services Tax Act, 2017
74	Jain Enterprises v. State of H. P.	Assessee’s challenge to an order u/s 74 for excess ITC claim, alleging violation of natural justice despite not replying to the SCN, was not tenable as authorities had provided an opportunity to reply.	Click Here	Central Goods and Services Tax Act, 2017
75	JM Traders v. Union of India	An adjudication order passed without issuing a personal hearing notice to the assessee was set aside; a fresh order is to be passed after a personal hearing.	Click Here	Central Goods and Services Tax Act, 2017
83	Om Prakash Gupta v. Principal Additional Director General DGGI	Where an assessee’s bank account was attached u/s 83 and proceedings u/s 74 related to the SCN had culminated, the order freezing the bank account would automatically stand lifted.	Click Here	Central Goods and Services Tax Act, 2017
107	Metalax Industries v. Additional Commissioner	Consolidated Appeal Allowed Against Single SCN/Order for Multiple Financial Years	Click Here	Central Goods and Services Tax Act, 2017
168A	Suryan Technologies v. Sales Tax Officer	Challenge to Notification No. 09/2023-Central Tax extending limitation for adjudication; any order by Adjudicating Authority would be subject to the outcome of pending considerations before Supreme Court and High Court.	Click Here	Central Goods and Services Tax Act, 2017
168A	JM Traders v. Union of India	Challenge to Notification Nos. 09/2023-CT and 56/2023-CT extending limitation for adjudication; the challenge would be subject to the outcome of the matter pending before the Supreme Court.	Click Here	Central Goods and Services Tax Act, 2017
169	Suryan Technologies v. Sales Tax Officer	Where SCN and reminders were uploaded to the ‘Additional Notices Tab’ of the GST portal and not visible to the assessee, leading to no reply, the impugned order was set aside for re-adjudication due to lack of proper opportunity to be heard.	Click Here	Central Goods and Services Tax Act, 2017