IMPORTANT GST CASE LAWS 09.11.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 2 (IGST Act, 2017)	Maryland Study Abroad (P.) Ltd., In re	Education consultancy’s services (identifying, guiding, and referring students to foreign universities for a commission) were ruled to be “intermediary services,” irrespective of the claimed non-agency status, as they facilitated a supply between the university and the student.	Click Here	Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)
Section 2 (IGST Act, 2017)	Maryland Study Abroad (P.) Ltd., In re	Since the services were held to be “intermediary services,” the place of supply was the location of the supplier (India). Therefore, the condition for export of services was not satisfied, and the zero-rated benefit was unavailable, making GST payable in India.	Click Here	Integrated Goods and Services Tax Act, 2017
Section 2 (CGST Act, 2017)	Central Pollution Control Board, In re	The Central Pollution Control Board (CPCB), a statutory body with a public regulatory role and functions aligned with municipal mandates, was classified as a “Governmental Authority or Local Authority” for GST purposes.	Click Here	Central Goods and Services Tax Act, 2017 (CGST Act, 2017)
Section 6 (CGST Act, 2017)	Prime Steel Industries (P.) Ltd. v. State of Himachal Pradesh	Where an investigation was initially by State authorities and then transferred to the State by inter-department consensus, summons issued by the DGGI (Central Authority) during the transition were rendered redundant and unenforceable and were quashed.	Click Here	Central Goods and Services Tax Act, 2017
Section 9 (CGST Act, 2017)	Randhir Dyeing and Printing Mills, In re	The trading of Particulate Matter (PM) Permits allocated under the GPCB Emission Trading Scheme constitutes a taxable supply under Heading 4907, as it is integrally linked to business and the permits have market value.	Click Here	Central Goods and Services Tax Act, 2017
Section 9 (CGST Act, 2017)	Randhir Dyeing and Printing Mills, In re	PM Permits are tradable instruments that qualify as ‘goods’ under Heading 4907 (documents of title, not securities) and are taxable at 12% GST.	Click Here	Central Goods and Services Tax Act, 2017
Section 11 (CGST Act, 2017)	Torrent Power Ltd. v. Union of India	Reimbursement of road restoration costs paid by an electricity distribution licensee to a municipal corporation after digging roads for statutory works was held to be statutory compensation, not consideration for “tolerating an act,” and thus not a supply liable to GST.	Click Here	Central Goods and Services Tax Act, 2017
Section 11 (CGST Act, 2017)	Central Pollution Control Board, In re	Services provided by CPCB (collecting statutory fees for licences, consents, etc.) are exempt from GST under Entry 4 of Notification 12/2017, as they are statutory functions entrusted to municipalities under Article 243W, thereby discharging public and environmental mandates.	Click Here	Central Goods and Services Tax Act, 2017
Section 29 (CGST Act, 2017)	Akshat Travels Solutions v. State of U.P.	A GST registration cancellation order that was non-speaking (lacked reasons/evidence of application of mind) and an appeal dismissed as time-barred were quashed as the arbitrary, non-reasoned order violated Article 14 (requirement of reasoned decision-making).	Click Here	Central Goods and Services Tax Act, 2017
Section 29 (CGST Act, 2017)	Wadiwala Automobiles v. State of Gujarat	A petroleum retailer facing cancellation for non-filing of returns was granted a final opportunity of eight weeks to file all pending returns after depositing substantial dues. The respondents were required to suspend and revoke the cancellation upon compliance.	Click Here	Central Goods and Services Tax Act, 2017
Section 73 (CGST Act, 2017)	A to Z Car Solutions v. State of U.P.	A tax determination order passed without affording a personal hearing (notices only sought written replies and fixed no date/time) was held to violate natural justice and was quashed, necessitating fresh adjudication.	Click Here	Central Goods and Services Tax Act, 2017
Section 73 (CGST Act, 2017)	Golden Cargo Movers v. State of Chhattisgarh	An order passed under Section 73 was quashed as it determined a higher tax liability and included a penalty not specified in the Show Cause Notice, thereby breaching the statutory mandate.	Click Here	Central Goods and Services Tax Act, 2017
Section 140 (CGST Act, 2017)	M.P. Rappai and Sons v. Union of India	Denial of transitional credit was unwarranted where a migrated dealer failed to file TRAN-1 due to a validation error caused by a wrong column entry; respondents were directed to permit the corrected filing and treat it as timely.	Click Here	Central Goods and Services Tax Act, 2017
Section 171 (CGST Act, 2017)	Tata Play Ltd. v. Union of India	The National Anti-profiteering Authority (NAA) order against a DTH service provider was set aside and the matter remanded to GSTAT, as the order was based solely on a single consumer complaint and alleged failure to pass on ITC benefits despite a GST rate increase.	Click Here	Central Goods and Services Tax Act, 2017
Section 171 (CGST Act, 2017)	Tata Play Ltd. v. Union of India	A challenge to the constitutional validity of the anti-profiteering provisions in the CGST Act and Rules could not be entertained in light of an earlier coordinate bench judgment upholding their validity.	Click Here	Central Goods and Services Tax Act, 2017

For More :- Read IMPORTANT INCOME TAX CASE LAWS 06.11.25