IMPORTANT GST CASE LAWS 24.11.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 16 | R Gupta Metal Store v. Central Goods and Services Tax Delhi North | Writ jurisdiction would ordinarily not be exercised in cases involving fraudulent availment of Input Tax Credit (ITC) due to the need for factual analysis and consideration of voluminous evidence. | Click Here | Central Goods and Services Tax Act, 2017 (CGST Act) |
| 73 | SDB Infrastructures v. State of Karnataka | Where the assessee missed replying to the Show Cause Notice (SCN) due to bona fide reasons related to business closure, the order passed under Section 73(9) was set aside and the matter was remanded for fresh consideration. | Click Here | CGST Act |
| 74 | Ankit Automobiles v. Assistant Commissioner, CGST & Central Excise | An ex parte order passed by the Adjudicating Authority without fixing a date for hearing or issuing any further notice was not sustainable. | Click Here | CGST Act |
| 74 | Hind Aluminium Company v. State Tax Officer | The matter was remitted for fresh adjudication where the assessee made a prima facie case regarding computational errors and contended they were denied an opportunity for a personal explanation. | Click Here | CGST Act |
| 75 | Bratin Sikder v. State of West Bengal | An adjudication order passed without fixing or communicating a specific date, time, or venue for a personal hearing was set aside as it constituted a breach of natural justice. | Click Here | CGST Act |
| 75 | Kisan Brick Field v. State of U.P. | An adjudication order was unsustainable where the final demand confirmed (Rs. 6.52 lakh) exceeded the amount specified in the SCN (Rs. 2.35 lakh), as the demand must strictly rest on SCN grounds. | Click Here | CGST Act |
| 75 | Swarn Cosmetic (India) v. Union of India | Where the assessee failed to file a reply because the SCN escaped their attention, the matter was remanded for fresh adjudication. | Click Here | CGST Act |
| 168A | Swarn Cosmetic (India) v. Union of India | Challenge to CBIC Notifications (Nos. 9/2023 and 56/2023) that extended the period of limitation for adjudication would be subject to the outcome of pending Supreme Court and High Court decisions on the same issue. | Click Here | CGST Act |
For More :- Read IMPORTANT GST CASE LAW 22.11.2025