11 IMPORTANT GST CASE LAWS 06.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
|---|---|---|---|---|
| 1 | Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax Shibpur Charge WBGST | ITC Denial for Supplies from Retrospectively Cancelled Registrations: Matter Remanded for Re-adjudication. | Click Here | Section 16
Central Goods and Services Tax Act, 2017 |
| 2 | Prafulla Mahakud v. Addl. Commissioner of GST (Appeals) | GST Registration Cancellation Revoked: Assessee Allowed to Pay Dues and Apply for Revocation | Click Here | Section 29
Central Goods and Services Tax Act, 2017 |
| 3 | Chakra Praska v. Superintendent, Rayagada Circle | GST Registration Cancellation Revoked on Payment of Dues: Delay in Revocation Application Condoned | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 4 | Lucent Iron And Steel Traders v. Union of India | Writ Petition Dismissed filed for Incorrect data in their GSTR-3B return due to a consultant’s error: Alternative Remedy Available for Challenging GST Demand | Section 73
Central Goods and Services Tax Act, 2017 |
|
| 5 | Bhagya Kalita v. Union of India | Interim stay granted pending issuance of a proper show cause notice. | Click Here | Section 74
Central Goods and Services Tax Act, 2017 |
| 6 | Indera Motors v. Commissioner of Commercial Taxes, CT and GST |
Recovery Proceedings Stayed in GST: Assessee’s Belated Reply to be Considered If Recovery Proceeding Has Not Yet Neen Initiated |
Click Here | Section 78
Central Goods and Services Tax Act, 2017 |
| 7 | Deepu Prasad Kini v. State Tax Officer, State Goods & Service Tax | Impugned orders quashed and appeals remanded for reconsideration. | Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 8 | Mecel Construction v. Assistant Commissioner, Haldia-I Division | GST Appeal Delay Condonation due to COVID-19 pandemic : Appellate Authority to Consider Application on Merits | Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 9 | Narendra Hirawat v. State of Maharashtra |
Appeal to be Considered on Merits if Assessee Initialy failed to pre-deposit 20% amount online But Later deposited the Amount |
Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 10 | Pradeep Kumar Siddha v. Union of India | Bank directed to transfer 10% of tax demand to the respondent as pre-deposit for filing appeal. | Click Here | Section 107
Central Goods and Services Tax Act, 2017 |
| 11 | Ola Fleet Technologies (P.) Ltd. v. State of UP | Order treated as a notice and fresh submissions allowed. | Click Here | Section 169
Central Goods and Services Tax Act, 2017 |
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