7 IMPORTANT GST CASE LAWS 29.01.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
|---|---|---|---|---|
| 1 | Graphite India Ltd. v. State of Bihar | SLP dismissed, Input Tax Credit not carried forward from VAT to GST regime can only be claimed as set-off. | Section 16
Central Goods and Services Tax Act, 2017 |
|
| 2 | Elite International v. Commissioner of CGST Delhi North | Refund allowed even though export proceeds were realized in Indian Rupees through a Vostro account. | Click Here | Section 54
Central Goods and Services Tax Act, 2017 |
| 3 | Coastal Construction v. Chief Commissioner of CT and GST | Order stayed pending clarification on the taxable value of supplies. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 4 | Frontline Wind Energy (P.) Ltd. v. Assistant Commissioner (ST) | Order set aside as it was contrary to the subsequent notice issued by the department. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 5 | RioCare India (P.) Ltd. v. Assistant Commissioner CGST | Writ petition dismissed as the issuance of a common show cause notice for multiple periods was valid. | Click Here | Section 74
Central Goods and Services Tax Act, 2017 |
| 6 | Venus Macro Prints (P.) Ltd. v. State of Gujarat | Amendment in Rule 108 held to be clarificatory in nature and applicable retrospectively.
Self-Certified Copy of Order not required while filing GST Appeal When Order Is Available on GST Portal |
Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 7 | Satya Prakash Singh v. State of Jharkhand | Anticipatory bail granted to the tax practitioner Accused of Aiding GST Evasion | Section 132
Central Goods and Services Tax Act, 2017 |
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