IMPORTANT GST CASE LAW 07.10.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| R.U. Overseas vs. Directorate General of Goods and Services Tax Intelligence DGGIC | HC directed the petitioner to avail the appellate remedy for challenging multiple GST Orders-in-Original related to overlapping ITC claims and demands. For the connected appeals, the pre-deposit was confined to the demand in the first order (DRC-07), with the earlier deposit adjusted and no fresh pre-deposit required for the later overlapping order. | Click Here | Goods and Services Tax (GST) Act | |
| 13 | Krupa Jewellers vs. Assistant Commissioner of State Tax – 3 | Supreme Court dismissed the SLP against the HC ruling that a writ petition is not maintainable against an order disallowing Input Tax Credit (ITC), as the assessee has an alternative efficacious remedy under Section 107 of the GST Act. | Click Here | Goods and Services Tax (GST) Act (specifically Section 107) |
| Varun Enterprises vs. Additional Commissioner Grade 2 | Supreme Court dismissed the SLP against the HC order that instructed no coercive action be taken on the GST penalty imposed for missing biltee number on a tax invoice, provided the assessee deposits 20 per cent of the disputed penalty amount, pending consideration of the matter. | Click Here | Goods and Services Tax (GST) Act (specifically Rule 46 of UPGST Rules) | |
| 73 | Pepsico India Holdings (P.) Ltd. vs. Union of India | HC held that a demand and recovery initiated under Section 73 (determination of tax not paid) is invalid if the mandatory procedure under Section 61 read with Rule 99 is not followed, specifically by not issuing Form GST ASMT-10 to intimate the assessee of the discrepancies found during the scrutiny of the return. | Click Here | Goods and Services Tax (GST) Act (specifically Section 61, 73, Rule 99, Form GST ASMT-10) |
For More :- Read IMPORTANT GST CASE LAWS 05.10.2025