15 GST CASE LAWS 01.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Act |
|---|---|---|---|---|
| 1 | Metalax Industries v. GST Officer Ward 66 | Both DGGI and State GST proceedings could not be carried on simultaneously. | Click Here | Section 6 Central Goods and Services Tax Act, 2017 |
| 2 | Blue Moon Cool Systems v. Assistant Commissioner | GST registration restored subject to filing pending returns and scrutiny of ITC claims. | Click Here | Section 29 Central Goods and Services Tax Act, 2017 |
| 3 | Bokna Raiyat Rojgar Committee v. Union of India | Order of cancellation of GST registration upheld due to delay in filing appeal. | Click Here | Section 29 Central Goods and Services Tax Act, 2017 |
| 4 | Bikash Chandra Nayak v. Chief Commissioner, CGST, Central Excise and Customs | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click Here | Section 30 Central Goods and Services Tax Act, 2017 |
| 5 | Ramesh Chandra GSTIN v. Commissioner State Goods and Services Tax | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click Here | Section 30 Central Goods and Services Tax Act, 2017 |
| 6 | Majeed Kunnapallil Jabir v. Superintendent, Central GST and Central Excise | Authorities directed to decide pending IGST refund claims after providing opportunity of hearing. | Click Here | Section 54 Central Goods and Services Tax Act, 2017 |
| 7 | Sri Rajini Gold v. Assistant Commissioner of Tax | Assessment order set aside as it did not contain the Document Identification Number (DIN). | Click Here | Section 62 Central Goods and Services Tax Act, 2017 |
| 8 | D.G. Construction v. Deputy Commercial Tax Officer | GST Assessment Order Set Aside: Due to SCN uploaded only on the GST portal without physical service | Click Here | Section 73 Central Goods and Services Tax Act, 2017 |
| 9 | Hemanta Kumar Sharma v. Commissioner (Audit) GST and Central Excise | Penalty order set aside and matter remanded for fresh adjudication. | Click Here | Section 73 Central Goods and Services Tax Act, 2017 |
| 10 | Joint Commissioner v. Goverdhandham Estate (P.) Ltd. | SLP dismissed, ITC Claim Upheld in GST, No Proceedings Under Section 73 After Accepting Explanation and issue of ASMT 12 | Click Here | Section 73 Central Goods and Services Tax Act, 2017 |
| 11 | Tvl. S S Enterprises Electricals v. State Tax Officer 1 | GST Assessment Order Set Aside: Personal Hearing Denied, Matter Remanded Upon Deposit of 10% Disputed Tax | Click Here | Section 73 Central Goods and Services Tax Act, 2017 |
| 12 | A V Bhanoji Row v. Assistant Commissioner (ST) | Impugned proceedings set aside as the orders were not signed by the concerned officers. | Click Here | Section 74 Central Goods and Services Tax Act, 2017 |
| 13 | Mediacom Communications (P.) Ltd. v. Union of India | Matter remanded for fresh adjudication as the order was based on a previous order without independent reasoning. | Click Here | Section 75 Central Goods and Services Tax Act, 2017 |
| 14 | Vipinkumar Kevalchand Shrishrimal v. State of Gujarat | Writ petition dismissed as the assessee had an alternative remedy of appeal. | Click Here | Section 129 Central Goods and Services Tax Act, 2017 |
| 15 | Rnyn Steel v. Assistant Commissioner (ST) | Penalty order quashed as it was passed without a show cause notice or hearing. | Section 129 Central Goods and Services Tax Act, 2017 |
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