IMPORTANT GST CASE LAWS 05.10.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Instruction No. 06/2025-GST	CBIC Introduces Risk-Based Mechanism to Provide 90% Provisional GST Refunds	CBIC introduced a risk-based system for provisional sanction of 90% GST refund claims for low-risk applications, applying to zero-rated supplies and, as an interim measure, to inverted duty structure (IDS) cases filed on or after 01-10-2025.	[Instruction Editorial Note]	Goods and Services Tax Laws
Section 29	Gaurav v. Superintendent, CGST	Retrospective cancellation of GST registration set aside and remanded for fresh decision, as the order failed to consider the petitioner’s explanation or specify reasons for the retrospective effect.	Click Here	Central Goods and Services Tax Act, 2017
Section 67	Genesis Enterprises v. Principal Commissioner CGST Delhi East	Search and seizure proceedings were upheld as not violative of law because the reason to believe was recorded in the original file; however, CCTV footage was to be accessed in the presence of the family member and representative, and hard drives were to be returned after copying necessary data.	Click Here	Central Goods and Services Tax Act, 2017
Section 67	Puneet Batra v. Union of India	Computer seized from a lawyer’s office could not be opened without the lawyer’s presence and consent to avoid breach of confidentiality and attorney-client privilege. Inspection was to be carried out under specific controlled conditions.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Findoc Ventures (P.) Ltd. v. Gst Officer	Petitioner who failed to respond to the SCN was directed to pursue a statutory appeal under section 107. The Appellate Authority was directed to decide the appeal on merits, provided it was filed by the specified date, and not dismiss it as time-barred.	Click Here	Central Goods and Services Tax Act, 2017
Section 168A	Findoc Ventures (P.) Ltd. v. Gst Officer	Challenge to the validity of GST notifications extending the period of limitation for adjudication was made subject to the outcome of the decision of the Supreme Court, where the matter was pending.	Click Here	Central Goods and Services Tax Act, 2017

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