IMPORTANT GST CASE LAW 02.11.2025

By | November 3, 2025

IMPORTANT GST CASE LAW 02.11.2025

Section/Rule/Notification Case Law/Notification Title Brief Summary Citation Relevant Act/Rules
Notification No. 18/2025 – CT CBIC amends CGST Rules GST Registration would be granted within 3 working days from the date of application submission. (Amends CGST (Fourth Amendment) Rules, 2025). Dated 31-10-2025 Central Tax (CT)
Section 2 Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re Supply of medicines to out-patients in a hospital is not a part of a composite supply involving healthcare services; they are independent supplies. Click Here CGST Act, 2017
Section 7 Stationery Department, Government of Kerala, In re Taxable Supplies include: Sale of stationery, disposal of waste/scrap, auction of goods, sale of used vehicles, issuance of forms, liquidated damages, and forfeiture of deposits (if for consideration). Click Here CGST Act, 2017
Section 7 Stationery Department, Government of Kerala, In re Not a Supply where the Government department acts as a procurement intermediary for another department without consideration (no ‘supply’ as not in course or furtherance of business). Click Here CGST Act, 2017
Section 7 Stationery Department, Government of Kerala, In re Disciplinary recoveries (e.g., fines, penalties, recovery of lost stationery price) from staff are outside the scope of ‘supply’. Click Here CGST Act, 2017
Section 11 Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re Consultation services provided by a charitable hospital to outpatients are exempted under Notification No. 12/2017-C.T.(Rate). Click Here CGST Act, 2017
Section 16 Singhal Iron Traders v. Additional Commissioner Denial of ITC and penalty based solely on a supplier’s subsequent non-existence/cancellation is unjustified if the transaction and tax payments were confirmed at the time of purchase. Click Here CGST Act, 2017
Section 16 Bharat Aluminum Company Ltd. v. State of Chhattisgarh ITC (including Compensation Cess) on coal used to generate electricity that is supplied to an employees’ residential township is ineligible as it’s a non-business, welfare-related supply. Click Here CGST Act, 2017
Section 17 Bharat Aluminum Company Ltd. v. State of Chhattisgarh The retrospective exclusion of the sale of Duty Credit Scrips from ‘exempt supplies’ via amendment to Rule 43 Explanation 1 clause (d) is prospective; prior period sales are treated as exempt for ITC reversal. Click Here CGST Act, 2017
Section 29 Manikanta Enterprises v. Deputy State Tax Officer An order cancelling GST registration is a violation of natural justice and must be set aside if the Show Cause Notice did not specify the date or time of the personal hearing. Click Here CGST Act, 2017
Section 73 JST Automations Robotic v. Deputy State Tax Officer Ex parte assessment order was quashed and remitted for de novo adjudication (new hearing) due to non-response to SCN, subject to a deposit of 25% of the disputed tax. Click Here CGST Act, 2017
Section 107 U.S.Technology International (P.) Ltd. v. State of Kerala Appellate authority must admit additional evidence under Rule 112(1)(c) if the petitioner was not given a reasonable opportunity (e.g., hearing fixed before reply period expiry) at the assessment stage. Click Here CGST Act, 2017
Section 107 Sakthi Ferro Alloys India (P.) Ltd v. State of Andhra Pradesh Time spent in writ proceedings must be excluded for calculating the appeal limitation period. Any payment made during the writ is treated as the statutory pre-deposit. Click Here CGST Act, 2017

For More :- Read IMPORTANT GST CASE LAW 31.10.2025


 

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com