6 Important GST Case Law 05.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Act
1	Schloss HMA (P.) Ltd. v. Union of India	Matter stayed pending adjudication of whether providing corporate guarantee is a supply.	Click Here	Section 7 Central Goods and Services Tax Act, 2017
2	B M S Projects v. State of Chhattisgarh	Authorities directed to process the refund claim within 90 days.	Click Here	Section 54 Central Goods and Services Tax Act, 2017
3	Akriti Food Industry LLP v. State of U.P.	Ex-parte order treated as a show cause notice and matter remanded for fresh adjudication.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
4	Rashtriya Ispat Nigam Ltd. v. State of West Benal	Appeal order set aside and matter remanded as the delay in filing appeal was condoned.	Click Here	Section 107 Central Goods and Services Tax Act, 2017
5	Abdul Saleem v. Assistant Commissioner, Anti Evasion	Petitioner relegated to pursue other remedies available under law.	Click Here	Section 127 Central Goods and Services Tax Act, 2017
6	Cheminova India Ltd. v. State of U.P.	Goods released on furnishing of bond and bank guarantee.	Click Here	Section 129 Central Goods and Services Tax Act, 2017