IMPORTANT GST CASE LAWS 29.11.2025
| Section | Case Law Title / Applicant | Brief Summary | Citation | Relevant Act |
| 2 | Greater Visakhapatnam Smart City Corporation Ltd., In re | Maintenance Charges collected for flow meters/automation, supplied alongside recycled water, cannot be treated as a Composite Supply with water (which is exempt), as the charges were independent and not subsumed within the consideration for water supply. | Click Here | Central Goods and Services Tax Act, 2017 (CGST Act) |
| 11 | Janaki Maha Lakshmi Traders, In re | A person (owning a tempo van) who transports goods for unregistered persons (like farmers) without issuing a consignment note is deemed to provide GTA services but is exempt from GST on such services as per Notification 12/2017-CT(R). | Click Here | CGST Act |
| 15 (Related Party) | Janaki Maha Lakshmi Traders, In re | When an applicant supplies goods (cement/iron) to a related party who is eligible for full Input Tax Credit (ITC), the Invoice Value must be accepted as the value of supply, which is deemed to be the open market value. | Click Here | CGST Act |
| 15 (Unrelated Party) | Janaki Maha Lakshmi Traders, In re | For supplies to unrelated wholesale and retail customers, the Transaction Value recorded in the invoice is mandated as the value of supply, and no alternate valuation method applies. | Click Here | CGST Act |
| 73 (Email Notice) | Business Aircraft Management Services (P.) Ltd. v. State of Karnataka | The demand order was set aside and one more opportunity was provided to the assessee as the pre-intimation and show-cause notices were sent to the assessee’s email but landed in the junk folder, preventing a response. | Click Here | CGST Act |
| 73 (IBC/Liquidation) | Rabirun Vinimay (P.) Ltd. v. Union of India | When a corporate debtor undergoing liquidation is sold as a going concern on a clean slate basis (confirmed by NCLT), past dues, including tax demands for pre-sale periods, stand extinguished and recovery can only be pursued under the IBC waterfall mechanism. | Click Here | CGST Act; Insolvency and Bankruptcy Code (IBC) |
| 129 (Valid Documents) | Om Enterprises v. Additional Commissioner, Grade – 2 (Appeal) | Penalty and seizure orders were quashed when the petitioner transported goods with a valid tax invoice and an e-way bill generated prior to interception, establishing an absence of intent to evade tax. | Click Here | CGST Act |
| 129 (Server Glitch) | Singhal Enterprises v. State of U.P. | Penalty and detention were quashed where a party was unable to generate an intra-State e-way bill due to an uncontroverted server glitch, provided they had genuine import documents and produced the required e-way bill before seizure. | Click Here | CGST Act |
| APGST Act (Heading 9987) | Greater Visakhapatnam Smart City Corporation Ltd., In re | The maintenance of flow meters is a standalone supply of service falling under Heading 9987 and is taxable at 18 percent under Notification No. 11/2017-CT(R). | Click Here | Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act) |
For More :- Read IMPORTANT GST CASE LAWS 27.11.2025