IMPORTANT GST CASE LAWS 17.11.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 6 (IGST Act)	Olam Agri India (P.) Ltd., In re	Due to a recent notification change, the export of pre-packaged and labelled rice (up to 25 kg) on payment of 5% IGST is now permitted for the purpose of claiming a refund of input services, provided the packs comply with the ‘pre-packaged and labelled’ criteria.	Click Here	Integrated Goods and Services Tax Act, 2017
Section 10 (IGST Act)	Olam Agri India (P.) Ltd., In re	Supply of pre-packaged and labelled rice (up to 25 kg) to an exporter’s factory within India or on a bill-to-ship-to basis with delivery at a customs port for export is a domestic supply, taxable at 5% GST/IGST. Zero-rating applies only to the final export leg by the purchaser.	Click Here	Integrated Goods and Services Tax Act, 2017
Section 16 (IGST Act)	Olam Agri India (P.) Ltd., In re	Export of pre-packaged and labelled rice (up to 25 kg) by a GST-registered exporter is a zero-rated supply. The exporter is eligible to export under LUT/bond (refund of ITC) or by paying 5% IGST (and claiming a refund).	Click Here	Integrated Goods and Services Tax Act, 2017
Section 16 (IGST Act)	Devi Fisheries Ltd., In re	Export of processed frozen shrimps in inner pre-packaged and labelled pouches/boxes (250g to 2kg) that are further packed in master cartons (up to 25kg) is considered a zero-rated supply but is taxable at 5% GST as it meets the ‘pre-packaged and labelled’ definition. Exporter can use the LUT/bond or IGST refund route.	Click Here	Integrated Goods and Services Tax Act, 2017
Section 20 (CGST Act)	MRF Ltd., In re	Effective 1 April 2025, a manufacturer’s Head Office with a separate ISD registration must receive common input service invoices only in the name of the ISD registration for distributing ITC. Receipt in the regular registration and subsequent credit transfer to ISD is impermissible.	Click Here	Central Goods and Services Tax Act, 2017
Section 50 (CGST Act)	Symphony Ltd. v. Union of India	When tax is deposited via DRC-03 into the cash ledger before GSTR-3B filing, the liability is discharged on the date of deposit. Since the debit at return filing is a mere accounting entry, interest cannot be charged for the period between the deposit and the return filing.	Click Here	Central Goods and Services Tax Act, 2017
Section 73 (CGST Act)	Guru Mahesh Medicals v. Assistant Commissioner of Commercial Taxes	Denial of ITC solely due to a mismatch between GSTR-3B and GSTR-2A was set aside because the authority failed to apply the binding CBIC Circular dated 27.12.2022, violating natural justice principles. A fresh decision, applying the circular, was directed.	Click Here	Central Goods and Services Tax Act, 2017
Section 98 (CGST Act)	Shanmugavel Thevar Sesappan, In re	Application for Advance Ruling was rejected because departmental proceedings on the identical issue (classification and exemption for works contract services to a municipality) were already pending prior to the application, invoking the statutory bar.	Click Here	Central Goods and Services Tax Act, 2017
Section 98 (CGST Act)	Young Optimistic Transport Solutions (P.) Ltd., In re	Application for Advance Ruling was rejected because an SCN/investigation by DGGI on the same questions (classification, rate, ITC for bus operations) was initiated during the pendency of the application, rendering the matter sub judice and constituting suppression of material facts.	Click Here	Central Goods and Services Tax Act, 2017
Section 129 (CGST Act)	Khatu Enterprises v. State of Gujarat	Detention of goods was held illegal and the detention order was quashed because the officer failed to issue the penalty notice or order within the statutory time limit under Section 129(3).	Click Here	Central Goods and Services Tax Act, 2017
Section 129 (CGST Act)	Archana Plasmould v. State of UP	Imposition of penalty was unsustainable where goods were detained solely for the non-filling of Part-B of the e-way bill due to an undisputed technical glitch, and there was no finding of intent to evade tax.	Click Here	Central Goods and Services Tax Act, 2017
Section 130 (CGST Act)	Khatu Enterprises v. State of Gujarat	Issuance of a subsequent confiscation notice under Section 130 does not cure the illegality of an initial detention that failed to comply with the time limit under Section 129(3). However, fresh, independent confiscation proceedings under Section 130 may continue.	Click Here	Central Goods and Services Tax Act, 2017
Section 130 (CGST Act)	Ganga Brick Field Umraipurwa v. Additional Commissioner	When stock discrepancies (excess/unaccounted goods) are found during a survey at the registered premises, the tax liability must be determined via adjudication under Section 73 or 74. Initiation of confiscation proceedings under Section 130 in such circumstances is impermissible.	Click Here	Central Goods and Services Tax Act, 2017
Section 130 (CGST Act)	State of U.P. v. Additional Commissioner Grade-2	Reiterating that the determination of tax on unaccounted stock found during a survey is governed by Sections 35(6), 73, and 74, and thus, recourse to confiscation under Section 130 is inapplicable.	Click Here	Central Goods and Services Tax Act, 2017

For More :- Read :- IMPORTANT INCOME TAX CASE LAWS 14.11.2025