9 Important GST Case Laws 26.01.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Act |
|---|---|---|---|---|
| 1 | Vodafone Idea Ltd. v. Union of India | Rebate Claims for Exported Telecom Services Allowed Despite Missing Original Documents | Click here | Section 11B Central Excise Act, 1944 |
| 2 | Frontier Shelters (P.) Ltd. v. Joint Commissioner | Delayed filing their GSTR-3B return for FY 2019-20 , Remand of GST Case for Fresh Consideration Due to Amendment in Time Limit for Filing Returns by Finance Act, 2024. | Click here | Section 16 Central Goods and Services Tax Act, 2017 |
| 3 | Durga Cycle Store v. State Tax Officer, CT & GST Circle-II | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click here | Section 30 Central Goods and Services Tax Act, 2017 |
| 4 | Tvl. Jayam Sai Concrete Works v. State Tax Officer Investigation Gr-I | GST Assessment Set Aside due to Reminder Notices Uploaded on “Additional Notices and Orders” tab on the GST Portal | Click here | Section 74 Central Goods and Services Tax Act, 2017 |
| 5 | Parle Biscuits (P.) Ltd v. State of Haryana | Appellate authority directed to examine the appeal on merits instead of dismissing it. | Click here | Section 107 Central Goods and Services Tax Act, 2017 |
| 6 | ATC Telecom Infrastructure (P.) Ltd. v. State of Odisha | Appellate order stayed pending the constitution of the Appellate Tribunal. | Click here | Section 112 Central Goods and Services Tax Act, 2017 |
| 7 | Inland World Logistics (P.) Ltd. v. Deputy State Tax Officer | GST Penalty for E-way Bill Discrepancies Set Aside for Lack of Personal Hearing: Opportunity Granted for Explanation and Provisional Release of Goods | Click here | Section 129 Central Goods and Services Tax Act, 2017 |
| 8 | Fortune Service v. Union of India | Order quashed as it was not signed by the Assessing Officer. | Click here | Section 160 Central Goods and Services Tax Act, 2017 |
| 9 | Good Morning Flour Mills v. State of Punjab | Constitutional Validity of Section 174(2) CGST Act Challenged: Decision Deferred Pending Supreme Court Ruling | Click here | Section 174 Central Goods and Services Tax Act, 2017 |
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