Important GST case law 12.12.2025

Relevant Act	Section	Case Law Title	Brief Summary	Citation
Central GST Act, 2017	Section 6 (Cross-Empowerment)	Pinnacle Vehicles and Services (P.) Ltd. v. Joint Commissioner, (Intelligence & Enforcement), Kozhikode	The jurisdiction of State GST officers to issue authorization and SCN for CGST determination is valid. $\text{S. 6}$ provides for automatic cross-empowerment of SGST/UTGST officers to act as proper officers for CGST purposes without the need for a further specific government notification, unless conditions are to be imposed.	Click Here
Bombay Sales Tax Act, 1959	Section 8 (Classification)	Commissioner of Sales Tax Maharashtra State v. M-s Nestle India Ltd.	A premix that yields coffee upon adding hot water is, in common and commercial parlance, “instant coffee”. It is classified under the specific entry for instant coffee (C-II-3) rather than the general entry, as taxing entries follow the popular and commercial meaning.	Click Here
Central GST Act, 2017	Section 29 (Cancellation of Registration)	Setu Joy (P.) Ltd. v. State of Gujarat	Cancellation of registration ex parte for non-filing of returns was quashed and registration was restored, as the petitioner subsequently filed all pending returns and cleared all tax, interest, and late fee dues, despite the appeal being time-barred.	Click Here
Central GST Act, 2017	Section 50 (Interest on Delayed Payment)	Rivera Enterprises v. Commercial Tax Officer (STO)	Recovery of interest on belated IGST ITC was arbitrary and unjustified where a prior writ order had regularised the belated ITC availment via retrospective statutory amendment. Recovery efforts based on non-regularisation were therefore held to be illegal.	Click Here
Central GST Act, 2017	Section 54 (Refund)	Kothari Infotech (P.) Ltd. v. Union of India	Authorities were directed to amend the Shipping Bill and refund the IGST paid on export (zero-rated supply), where the refund was blocked solely due to a CHA error in punching the drawback code on the Shipping Bill.	Click Here
Central GST Act, 2017	Section 73 (Demand – Non-Fraud Cases)	Sical Logistics Ltd. v. State Tax Officer	Subsequent demand orders were quashed as the petitioner-company’s Resolution Plan approved by the NCLT under the IBC expressly extinguished all indirect tax dues for periods before the effective date, making further proceedings for such claims prohibited and legally barred.	Click Here
Central GST Act, 2017	Section 74 (Demand – Fraud Cases)	South East Asia Company v. Superintendent, CGST Range-28, Central Taxes, GST Delhi North Commissionerate	Writ relief for challenging the invocation of $\text{S. 74}$ (fraud/suppression) based only on returns/balance sheet data was confined to allowing the petitioner to file a statutory appeal under $\text{S. 107}$ without the limitation bar, with the appeal to be decided on merits.	Click Here
Central GST Act, 2017	Rule 86A (Blocking ECL)	Mannat Steels v. Union of India	Negative blocking of the Electronic Credit Ledger (ECL) (i.e., restricting future ITC exceeding the available balance) was held impermissible and unsustainable. Rule $\text{86A}$ only allows restricting the debit up to the actual ITC available in the ledger to protect the revenue.	Click Here
Central GST Act, 2017	Section 107 (Appeals)	S.S Enterprises v. Union of India	Writ challenging an adjudication order on grounds of breach of natural justice (non-supply of documents, denial of cross-examination) was disposed of with liberty to file a statutory appeal under $\text{S. 107}$ to address these issues.	Click Here
Central GST Act, 2017	Section 107 (Appeals)	South East Asia Company v. Superintendent, CGST Range-28, Central Taxes, GST Delhi North Commissionerate	Petitioner was permitted to file one consolidated statutory appeal against a single Form DRC-07 that covered consolidated demands for multiple financial years, as the order was single and the amounts were decipherable.	Click Here

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