IMPORTANT GST CASE LAWS 26.09.2025
| SECTION / TOPIC | CASE LAW / ADVISORY TITLE | Brief Summary | CITATION / REFERENCE | RELEVANT ACT |
| Return Filing | GSTN advisory on filing pending returns | GSTN advises that returns cannot be filed after three years from their due date. From October 2025, the portal will block filings for returns overdue by more than three years. | GSTN Advisory | CGST Act, 2017 |
| 73 | National Aluminium Company Ltd. v. Commissioner of Delhi GST | Where the assessee missed an SCN and hearing, the court granted an opportunity to file a first appeal, giving the benefit of the doubt for the inadvertent miss. | Click Here | CGST Act, 2017 |
| 73 | Balaji Freight Carriers (P.) Ltd. v. Union of India | An order was remanded for a fresh hearing because the SCN was uploaded on the obscure ‘Additional Notices Tab’ on the GST portal, leading to the assessee missing it. | Click Here | CGST Act, 2017 |
| 74 | NCS Pearson Inc. v. Union of India | An SCN alleging willful suppression was quashed because the department was already aware of the transactions from prior AAR proceedings, and the matter was pending before the High Court. | Click Here | CGST Act, 2017 |
| 74 | MS Chetak Motors (P.) Ltd. v. Addl. Commissioner CGST | A writ petition challenging an SCN u/s 74 was dismissed; the court held that the invocation of the fraud provision cannot be challenged at the SCN stage. | Click Here | CGST Act, 2017 |
| 83 | Kanta Food Product v. Union of India | The provisional attachment of a bank account was lifted as the one-year statutory time limit prescribed under section 83(2) had expired. | Click Here | CGST Act, 2017 |
| 168A | National Aluminium / Balaji Freight Carriers | The challenge to the validity of notifications extending the adjudication time limit was kept open, with the outcome being subject to the final decision of the Supreme Court on the matter. | Click Here | CGST Act, 2017 |
| 171 | DGAP v. Hotel Babylon Inn | A hotel was found guilty of profiteering because after a GST rate cut, it increased its base price, failing to pass the benefit of the tax reduction to customers. | Click Here | CGST Act, 2017 |
For More:- Read IMPORTANT GST CASE LAWS 25.09.2025