IMPORTANT GST CASE LAWS 14.10.2025
Goods and Services Tax (GST) Case Law Summary
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 2(30) | Stark Photo Book v. Assistant Commissioner (Intelligence) | Printing photos using customer’s digital content with own paper and ink is a composite supply of printing service (SAC 998386) taxable at 18%, not a supply of goods (HSN 4911). | Click Here | Central Goods and Services Tax Act, 2017 |
| 6 | Agrawal Soya Extracts (P.) Ltd. v. Union of India | Where both state and central GST authorities issue notices, the state authority must decide whether to proceed based on the Supreme Court’s order in Armour Security (India) Ltd. | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 | K M R International v. State of U.P. | An adjudication order was set aside because the show cause notice was issued electronically only after registration cancellation and no physical notice was served, violating natural justice. | Click Here | Central Goods and Services Tax Act, 2017 |
| 29 | JD Enterprises v. State of Bihar | Cancellation of GST registration was justified as the business premises were non-functional and the trader did not refute inspection findings, indicating a non-existent business. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 | Apollo Engineers v. State of Gujarat | An order disallowing Input Tax Credit (ITC) was quashed and remanded because no personal hearing was granted, which is a breach of the principles of natural justice. | Central Goods and Services Tax Act, 2017 | |
| 74 | Safecon Lifescience (P.) Ltd. v. Additional Commissioner Grade 2 | Proceedings under section 74 (involving fraud) could not be initiated as there was no finding of fraud, misstatement, or suppression of facts, and the assessee proved the movement of goods and tax payment. | Click Here | Central Goods and Services Tax Act, 2017 |
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