GST CASE LAWS 14.5.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act | |
| 2(50) / 22 | Thermo Fisher Scientific India (P.) Ltd., In re | Temporary storage of spare parts/tools by field engineers does not create a “fixed establishment” or “place of business” if control and invoicing remain with the HO. No separate registration is required. | Click Here | CGST Act, 2017 | |
| 8 (CST) | Addl. Chief Secretary v. Southern Agrifurane Industries | Liquor manufacturers are entitled to C-Forms for inter-State purchase of ENA as later statutory exclusions apply prospectively and indecision cannot restrict trade rights. | Click Here | Central Sales Tax Act, 1956 | |
| 11 | Union of India v. Torrent Power Ltd. | Reimbursement of road restoration costs to a municipality for statutory works is compensation, not consideration for a service, and thus not liable to GST. | Click Here | CGST Act, 2017 | |
| 29 | Sri Laxmi Narasimha Metals v. Appellate Joint Commissioner | Cancellation of registration based on a non-speaking SCN without specific contraventions is unsustainable; participating in an appeal does not cure this foundational defect. | Click Here | CGST Act, 2017 | |
| 74 | Gyankeer Tobacco Products v. Addl. Commissioner | Invoking Section 74 without fresh material to reopen issues already settled by an Advance Ruling (AAR) is a jurisdictional error and lacks legal foundation. | Click Here | CGST Act, 2017 | |
| 132 | Hansraj Gurjar v. Union of India | Bail denied for an alleged mastermind of a massive ₹48.41 crore fake invoicing syndicate, citing the gravity of the economic offence and revenue loss. | Click Here | CGST Act, 2017 | |
| 132 | Devendra Surana v. Union of India | Anticipatory bail granted where transactions were documented, the tax amount was deposited, and there was no need for custodial interrogation. | Click Here | CGST Act, 2017 | |
| 132 | Jagadish Upadhyay v. Superintendent of Central GST | Regular bail granted on parity grounds as the investigation was complete and the co-accused had already been granted bail. | Click Here | CGST Act, 2017 | |
| 169 | Kalinga Trader v. Joint Commissioner | Failure to serve a hearing notice violates natural justice. The Order-in-Original was quashed and remanded for a fresh, fair hearing. | Click Here | CGST Act, 2017 | |
| 479 (BNSS) | Hansraj Gurjar v. Union of India | Under BNSS, an undertrial (first-time offender) is entitled to bail after completing one-third of the maximum punishment in detention. | Click Here | BNSS, 2023 | |
| 480 (BNSS) | Hansraj Gurjar v. Union of India | Default bail after 60 days is not automatic in non-bailable economic offences; it remains at the court’s discretion based on the seriousness of the charges. | Click Here | BNSS, 2023 |