IMPORTANT GST CASE LAWS 18.09.2025

By | April 10, 2026

IMPORTANT GST CASE LAWS 18.09.2025

 

SECTIONCASE LAW TITLE / DIRECTIVEBrief SummaryCitationRelevant Act
N/ANotificationThe CBIC has issued a new GST rate notification for goods, which will be effective from September 22, 2025. This supersedes the primary rate Notification No. 01/2017-Central Tax (Rate).Notification No. 9/2025-Central Tax (Rate), Dated 17-09-2025Central Goods and Services Tax Act, 2017
N/APress ReleaseThe CBIC has issued FAQs clarifying key decisions from the 56th GST Council meeting, including a uniform 5% GST on drones, exemptions for individual insurance, and no mandatory re-labelling of MRP on medicines for new rates.FAQs on 56th GST Council MeetingCentral Goods and Services Tax Act, 2017
13Provident Housing Ltd. v. Union of IndiaGST paid under protest at the time of executing a Joint Development Agreement (JDA) is refundable with interest, as the time of supply and liability to pay tax arises only upon the conveyance of the property.Click HereCentral Goods and Services Tax Act, 2017
29Dinesh Biswas v. State of West BengalAn order cancelling GST registration due to a curable procedural non-compliance was set aside, and authorities were directed to open the portal for the assessee to file returns and pay all dues.Click HereCentral Goods and Services Tax Act, 2017
29Silpi Das v. Union of IndiaAn assessee who has filed all returns and paid all dues but missed the time limit to apply for revocation of cancellation should approach the concerned authority directly for restoration of their GST registration.Click Here

 

Central Goods and Services Tax Act, 2017
75Tvl. Easyway Logistics v. Assistant Commissioner (ST)An assessment order passed beyond the scope of the original SCN should be treated as a new show cause notice, and the assessee must be given an opportunity to reply. Any bank attachment must also be lifted.Click HereCentral Goods and Services Tax Act, 2017
97Jubilee Mission Hospital, In reThe supply of medicines and implants to inpatients is exempt from GST as part of a composite supply of healthcare services. However, when supplied to out-patients and invoiced separately, they are taxable at applicable rates.Click HereCentral Goods and Services Tax Act, 2017
107O.C. Infraventures And Construction (P). Ltd. v. Joint Commissioner (Appeals) Customs Cgst And Central Excise Lko.An amount paid through the electronic credit ledger is a valid pre-deposit for filing an appeal under section 107. The Appellate Authority was directed to accept it and decide the appeal on its merits.Click HereCentral Goods and Services Tax Act, 2017
129Rakesh Plastic Furniture and Crockery Emporium Tehsil Road Aliganj v. State of U.P.Detention of goods for a mere technical breach, such as the transporter failing to update the vehicle number in the e-way bill, is not justified when there is no intention to evade tax.Click HereCentral Goods and Services Tax Act, 2017
160RCC Engineering (P.) Ltd. v. Deputy Assistant CommissionerAssessment orders issued without the signature of the Assessing Officer are not valid and must be set aside. The time period from the invalid order to the High Court’s order is excluded for limitation purposes.Click HereCentral Goods and Services Tax Act, 2017
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com