IMPORTANT GST CASE LAWS 31.12.2025
| Relevant Act | Section / Topic | Case Law Title / Advisory | Brief Summary | Citation / Source |
| CGST Act, 2017 | Section 9 (Levy) | N.R. Kulkarni NRK Construction Company v. Union of India | For works contracts executed prior to the Pre-GST VAT regime (before 01-07-2017) where payments were made in the GST regime, the assessee is entitled to reimbursement of the differential tax amount due to the change in tax rate. | Click Here |
| CGST Act, 2017 | Section 17 / Rule 86A | Bee Jay Engineers v. State of Karnataka | The action of blocking the Electronic Credit Ledger was quashed following the binding ruling in K-9 Enterprises. The court directed immediate unblocking to permit the filing of returns. | Click Here |
| CGST Act, 2017 | Section 30 (Revocation) | Masuk Ahmed Barbhuiya v. Union of India | Where registration was cancelled for non-filing of returns and the appeal period lapsed, the petitioner was permitted to approach the proper officer within 60 days for restoration, subject to filing all pending returns and paying dues. | Click Here |
| CGST Act, 2017 | Section 54 (Refund) | Akash Agro Industries Ltd. v. State of Gujarat | Refund claims rejected solely based on CBIC/State Circular No. 181/13/2022-GST were set aside. The court noted that such circulars were declared ultra vires to Section 54 in the Patanjali Foods Ltd. case. | Click Here |
| CGST Act, 2017 | Section 73 (Demand) | Ocean E Mart v. State of U.P. | Orders imposing liability for non-payment of IGST were quashed where the assessee had paid taxes under the wrong head. Authorities were directed to reconsider the matter, acknowledging the payment. | Click Here |
| CGST Act, 2017 | Section 74 (Fraud) | GR Infra Projects Ltd. v. State of Madhya Pradesh | SC Notice Issued: The Supreme Court issued notice in an SLP against a High Court order that refused to entertain a writ challenge regarding the sufficiency of fraud allegations or limitation in a case involving search and SCN for ITC irregularities. | Click Here |
| CGST Act, 2017 | Section 107 (Appeals) | Shri Vijay Laxmi Traders v. Union of India | Delay in filing an appeal was condoned where the petitioner missed the deadline due to pending adjudication on an identical issue under Section 168A, noting reference to earlier batch orders. | Click Here |
| CGST Act, 2017 | Section 129 (Detention) | BVM Trans Solutions (P.) Ltd. v. Commercial Tax Officer | Detention and penalty for non-mention of vehicle number in Part-B of the e-way bill were unsustainable. This was treated as a curable bona fide error as all other documents matched and there was no intent to evade tax. | Click Here |
| CGST Act, 2017 | Section 168A (Time Limit) | Tvl Voylla Fashions (P) Ltd v. Assistant Commissioner (ST) | Orders passed based on Notification Nos. 09/2023 and 56/2023 (extending time limits) were set aside by the Madras High Court, citing the Tata Play Ltd. judgment where these notifications were quashed. | Click Here |
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