IMPORTANT GST CASE LAWS AS ON 03.11.2025

Section/Rule	Case Law Title / Editorial Note	Brief Summary	Citation	Relevant Act
Rule 14A	GSTN introduces Simplified GST Registration Scheme.	GSTN implemented a Simplified Registration Scheme for small taxpayers (monthly B2B output tax 1lakh ruppes – 2.5 lakh ). Applicants must use FORM GST REG-01 with mandatory Aadhaar authentication, and registration is approved electronically within three working days.	Click Here	CGST Rules, 2017
Section 3 (IT Act, 2000)	Commissioner of Central Goods and Service Tax v. Water Techengineers	A DRC-07 notice uploaded without the digital signature of the proper officer was set aside by the Supreme Court, as the statutory requirement for the proper officer’s signature cannot be dispensed with.	Click Here	Information Technology Act, 2000
Section 6	ID Fresh Food (India) (P.) Ltd. v. Assistant Commissionerst, (ST)	Where an order was passed by a central GST authority and was sub-judice, subsequent assessment orders passed by State authorities for the same period could not be sustained due to concurrent jurisdiction issues and were set aside.	Click Here	CGST Act, 2017
Section 8	Orsino Hotels & Resorts LLP, In re	When a hotel offers a meal-inclusive plan with a consolidated price, the entire consideration is a composite supply with hotel accommodation as the principal supply. GST rate is determined by the room tariff ( $\le$ Rs. $7,500$ @ $12\%$ $>$ Rs. $7,500$ $18\%$ ), with no separate rate for the food component.	Click Here	CGST Act, 2017
Section 9	Orsino Hotels & Resorts LLP, In re	If a hotel’s room rate data for the preceding year shows no unit exceeded Rs. 7,500 per day, the premises do not qualify as ‘specified premises’ for the current year, and restaurant services to walk-in guests will attract $5\%$ GST.	Click Here	CGST Act, 2017
Section 11	Oriental Insurance Company Ltd. v. Additional Commissioner CGST Delhi North	The benefit of an exemption granted by a subsequent CBIC Circular (No. 228/22/2024-GST) was extended to a prior GST demand on reinsurance services for the relevant period (01 July 2017 to 24 January 2018), and prior confirming orders were set aside.	Click Here	CGST Act, 2017
Section 13	Commissioner of Delhi Goods and Service Tax DGST Delhi v. Global Opportunities (P.) Ltd.	An educational consultancy in India providing services to Indian students for foreign institutions, receiving commission in foreign exchange directly from institutions abroad, is supplying services on its own account, not as an intermediary. This service qualifies as an export of service, entitling it to a refund of GST.	Click Here	IGST Act, 2017
Section 73	Soidur Rahman v. State of Assam	An order passed without a proper Show Cause Notice (SCN) stating explicit reasons, where the assessee only received a summary in FORM GST DRC-01 with an unauthenticated attachment, is not sustainable as it violates Section 73 and Rule 142.	Click Here	CGST Act, 2017
Section 75(4) read with Sec 73	Soidur Rahman v. State of Assam	The omission of an opportunity for a personal hearing as required under section 75(4) (even if a reply was merely sought in the DRC-01 notice) violated both the statutory mandate and principles of natural justice, vitiating the final order.	Click Here	CGST Act, 2017
Section 73	Soidur Rahman v. State of Assam	Unauthenticated summary forms (DRC-01 and DRC-07) merely marked ‘Sd- Proper Officer’ cannot substitute for a primary authenticated SCN or final order, as mandated under section 73, rendering the demand proceedings legally unsustainable.	Click Here	CGST Act, 2017
Section 79	Shivam Metallurgicals (P.) Ltd. v. Assistant Commissioner	The department’s recovery of outstanding GST demand by debiting the Electronic Credit Ledger before any statutory appeal or stay is not illegal, as section 79(1)(a) empowers the department to recover assessed dues from such credit.	Click Here	CGST Act, 2017
Section 107	ORTHO Clinical Diagnostics India (P.) Ltd. v. Union of India	When an appeal is filed with the requisite pre-deposit within the specified period, the Appellate Authority is required to hear the appeal on its merits and cannot dismiss it solely on the grounds of limitation, even if there was a delay in a preceding writ petition.	Click Here	CGST Act, 2017
Section 107	Shankarampet Projects (P.) Ltd. v. Appellate Joint Commissioner of State Tax	An Appellate Authority’s order that rejects an appeal without considering or dealing with any of the grounds raised by the assessee, supported by evidence, is to be set aside, and the matter must be remanded for fresh consideration.	Click Here	CGST Act, 2017
Section 171	DGAP v. IREO Victory Valley (P.) Ltd.	No contravention of the anti-profiteering provision (Section 171(1)) was established where evidence showed a project was largely completed pre-GST, and subsequent DGAP reports consistently found no additional Input Tax Credit (ITC) accrual post-GST rollout.	Click Here	CGST Act, 2017

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