IMPORTANT GST CASE LAW 21.09.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Classification of Services	Protego Services LLP, In re	The AAR ruled that services for transportation and catering provided directly to school students are not exempt from GST, as the services were not rendered to the school administration but to the students themselves.	Click Here	Central Goods and Services Tax Act, 2017
Section 29	Ved Prakash Agarwal v. State of Telangana	The Telangana High Court held that GST authorities should not adjudicate on disputes regarding the genuineness of a Will or succession. The GST registration of parties involved should be verified only after a civil court determines their rights.	Click Here	Central Goods and Services Tax Act, 2017
Section 54	GTL Infrastructure Ltd. vs. State of Jharkhand	The Jharkhand High Court directed the refund of a pre-deposit amount to the assessee, which was deposited for an appeal under Section 107. The court found that the rejection of the refund application by an automated order could lead to undue enrichment of the state.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Sintex – BAPL Ltd. v. State of Gujarat	The Gujarat High Court ruled that once a resolution plan is approved under the Insolvency and Bankruptcy Code (IBC), all previous tax liabilities of the corporate debtor are extinguished, and no new demands can be raised against it.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Bharat Sanchar Nigam Ltd. v. Union of India	The Bombay High Court set aside an order that rejected an appeal because the pre-deposit was made using the Electronic Credit Ledger instead of cash. The court directed that the appeal be restored and decided on its merits.	Click Here	Central Goods and Services Tax Act, 2017
Section 130	Tru Sound (P.) Ltd. v. State of Uttar Pradesh	The Allahabad High Court ruled that proceedings for confiscation of goods and levy of penalty under Sections 130 and 122 are not appropriate for a case of alleged excess stock found during a survey. Instead, proceedings under Section 73 or 74 for tax demands should be initiated.	Click Here	Central Goods and Services Tax Act, 2017

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