GST CASE LAWS 02.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Act |
|---|---|---|---|---|
| 1 | Ram Constructions v. Union of India | Assessee held eligible to take Input Tax Credit for delayed returns filed for FY 2017-18. | Click Here | Section 16
Central Goods and Services Tax Act, 2017 |
| 2 | Gateway Paradise Assam (P.) Ltd. v. State of Assam | Order set aside as it was passed without a proper show cause notice and hearing.
A Summary of SCN cannot replace the SCN required under Section 73(1). |
Click Here | Section 26
Central Goods and Services Tax Act, 2017 |
| 3 | Blue Moon Cool Systems v. Assistant Commissioner | GST registration restored subject to filing pending returns and scrutiny of ITC claims. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 4 | Bokna Raiyat Rojgar Committee v. Union of India | Order of cancellation of GST registration upheld due to delay in filing appeal. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 5 | 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 |
| 6 | Sushri Traders v. Additional Commissioner of Goods and Service Tax | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 7 | Binita Readymade Traders v. CT and GST Officer | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 8 | Torrent Power Ltd. v. Union of India | Order rejecting refund claim set aside in light of the Supreme Court judgment in Union of India v. Mohit Minerals (P.) Ltd.
IGST and Service Tax Refund Allowed on Ocean Freight: Levy Unconstitutional |
Click Here | Section 54
Central Goods and Services Tax Act, 2017 |
| 9 | Gateway Paradise Assam (P.) Ltd. v. State of Assam | Order set aside as it was passed without a proper show cause notice and hearing. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 10 | ICICI Lombard General Insurance Co. Ltd. v. Union of India | Order set aside as it was passed without application of mind. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 11 | Gateway Paradise Assam (P.) Ltd. v. State of Assam | Order set aside as it was passed without providing a hearing opportunity. | Section 75
Central Goods and Services Tax Act, 2017 |
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| 12 | Y. M. Motors (P.) Ltd. v. Union of India | Appeal order and rectification order set aside as the Board resolution was not defective. | Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 13 | Shivaji Udhyog v. Additional Commissioner Grade-2 Appeal-II | Order under Section 129 set aside as it was passed without proper inquiry and findings.
GST Detention of Goods and Conveyance Quashed due to Lack of Evidence because no samples were taken or tests conducted to establish the difference in goods |
Click Here | Section 129
Central Goods and Services Tax Act, 2017 |