IMPORTANT GST CASE LAWS 27.11.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 16 & 17	Agratas Energy Storage Solutions (P.) Ltd., In re	Input Tax Credit (ITC) on GST paid under Reverse Charge Mechanism (RCM) for a 50-year industrial land lease rental for factory construction is blocked under Section 17. The statutory bar applies throughout the lease period, as the service is linked to land used for the construction of immovable property, including repairs and even vacant retained land.	Click Here	Central Goods and Services Tax Act, 2017
Section 69	Arun Garg v. State of Haryana	Regular bail was granted to a petitioner (accused of operating ghost firms/wrongful ITC) because continued custody pending a delayed trial was held to be unjustified and violative of the constitutional right to a speedy trial.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	Sri Sanjeeva Sai Flour Mill v. Deputy Assistant Commissioner (ST)	A demand order not involving fraud/suppression was quashed and remanded for failure to issue the mandatory pre-SCN notice under Rule 142(1)(A), a requirement applicable to cases before 15.10.2020.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Sahiti Agencies v. Assistant Commissioner of Central Tax and Central Excise	A single Show Cause Notice (SCN) and a composite order covering six tax periods for demand involving alleged fraud were held invalid, as each tax period requires a separate SCN, order, and summary.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Sahiti Agencies v. Assistant Commissioner of Central Tax and Central Excise	Electronic notices and orders with RFN (Reference Number) and digital signature indicators were held to be valid. A challenge to the absence of a physical/digital signature under Rule 26(3) was not permissible for adjudication under Sections 73/74.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Digambar Road Lines v. Commissioner (Appeals), GST, Central Excise & Customs, Bhubaneswar	A writ petition against an appellate order was not sustainable when the appellate authority passed the order on merit as well as on the non-fulfilment of a condition precedent.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Commscope India (P.) Ltd. v. Additional Commissioner AppealsI	An appellate order denying refund was vitiated by the absence of reasons and non-application of mind, requiring a fresh adjudication with a reasoned decision after due scrutiny of documents.	Click Here	Central Goods and Services Tax Act, 2017
Section 130	Gospell Press v. State of U.P.	Confiscation and seizure proceedings under Section 130 were held to lack jurisdiction and were quashed because the notice was issued without prior determination of tax liability, which is a mandatory prerequisite.	Click Here	Central Goods and Services Tax Act, 2017

For More :- Read IMPORTANT INCOME CASE LAW 26.11.25