IMPORTANT GST CASE LAWS 03.12.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 8 | New Gee Enn & Sons v. Union of India | Cross-LoC barter trade, where both the supplier and place of supply were within the erstwhile State of J&K, was held to be an intra-State supply and thus amenable to GST levy under the IGST Act, 2017. | Click Here | Integrated Goods and Services Tax Act, 2017 |
| Section 11 | RDB Realty & Infrastructure Ltd., In re | The transfer of an independent part of a housing redevelopment project with all assets and liabilities to another company as a going concern is classified under SAC 997119 (attracting 18% GST) but qualifies as an exempt supply under Sl. No. 2 of Notif. 12/2017-CTR. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 29 | Shiva Enterprises v. Principal Commissioner, Department of Trade and Taxes | A writ petition seeking cancellation of GST registration was not maintainable while departmental proceedings for fraudulent ITC and misrepresentation were ongoing and the premises were found non-functional. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 | New Gee Enn & Sons v. Union of India | Composite show cause notices (SCNs) issued for multiple years (July 2017 to March 2019) were held to be permissible and not faulty, provided they had specific periods, clear quantification, clear allegations, and were within the limitation period. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 (1) | New Gee Enn & Sons v. Union of India | SCNs for undisclosed cross-LoC supplies were rightly issued under Section 74(1) (involving fraud/suppression) rather than Section 73, as petitioners failed to disclose supplies, did not pay tax, and did not cooperate, indicating prima facie suppression to evade tax. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 (10) | New Gee Enn & Sons v. Union of India | SCNs under Section 74(1) were held to be within the limitation period because they were issued at least six months before the expiry of the five-year period under Section 74(10), calculating the period from the extended due date for filing the annual return. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 (9) | New Gee Enn & Sons v. Union of India | Writ petitions against SCNs for undisclosed supplies were dismissed as premature, as the petitioners must first reply to the notice and then pursue the statutory appeal under Section 107 if the demand is confirmed. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 74 | Sriba Nirman Company v. Commissioner (Appeals), Guntur, Central Tax and Customs | A Review Petition was dismissed by the SC, upholding the penalty under Section 74 for the taxpayer’s failure to file GST returns and pay tax, which was held to constitute willful suppression of facts to evade tax. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 98 | Travancore Devaswom Board v. Commissioner of State Goods and Service Tax | AAR’s refusal to exercise jurisdiction on an application by a temple board for an advance ruling was untenable, as the closure of earlier tax proceedings involved only tax payment and no decision on the merits of the transaction’s taxability. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 | SMP Engineers Electricals (P.) Ltd. v. Assistant Commissioner (ST) (FAC), Tamilnadu | Where appeals were time-barred and no pre-deposit was made, the Court directed the department to restore the appeals and allow a challenge on merits, provided the petitioner deposits 25% of the disputed tax amount. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 129 | Aasar Scrap Traders v. State of U.P | No interference was called for in the detention/seizure orders where the driver’s statement was contrary to the documents, and the assessee failed to rebut that the statement was made without duress. | Click Here | Central Goods and Services Tax Act, 2017 |
For More :- Read IMPORTANT INCOME TAX CASE LAWS 02.12.2025