12 IMPORTANT GST CASE LAWS 12.02.2025

IMPORTANT GST CASE LAWS 12.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	Skylark Infra Engineering (P.) Ltd. v. Union of India	Assessee relegated to remedy of appeal before GST Tribunal.	Click Here	Section 7 Integrated Goods and Services Tax Act, 2017
2	Dhanalakshmi Steels v. Assistant Commissioner (ST)	ITC Denial Order Set Aside Due to Lack of Specific Reasons and Clause Reference Under Section 17(5)	Click Here	Section 17 Central Goods and Services Tax Act, 2017
3	Mira Industries v. State of Gujarat	Cancellation of Registration and Rejection of Appeal Quashed: Lack of Reasons and Opportunity of Hearing	Click Here	Section 29 Central Goods and Services Tax Act, 2017
4	Arikatia Venkateswarlu v. Assistant Commissioner St	Assessment order held invalid due to absence of Assessing Officer’s signature.	Click Here	Section 61 Central Goods and Services Tax Act, 2017
5	Dihingia Motors (P.) Ltd. v. Union of India	Impugned summary order set aside for denying personal hearing.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
6	Envicon Technologies India (P.) Ltd. v. State of U.P.	Adjudication Order Set Aside: Service of Notice on Cancelled GST Registration Invalid	Click Here	Section 73 Central Goods and Services Tax Act, 2017
7	Chaudhary Associates v. State of U.P.	Order under Section 73 quashed. Denial of Hearing Violates Natural Justice in GST Assessment	Click Here	Section 73 Central Goods and Services Tax Act, 2017
8	Safset Agencies (P.) Ltd. v. Union of India	Court refused to interfere with show cause notice. Show Cause Notice Challenge Dismissed: Adjudication to Determine Applicability of Advance Ruling and Tax Liability	Click Here	Section 73 Central Goods and Services Tax Act, 2017
9	Britannia Industries Ltd. v. Union of India	Extension Granted for Reply to GST Show Cause Notice After Appeal is Withdrawal	Click Here	Section 73 Central Goods and Services Tax Act, 2017
10	Integra Micro Systems (P.) Ltd. v. State Of U.P.	Order under Section 74 quashed for violation of principles of natural justice. Denial of Personal Hearing in Fraudulent ITC Demand Violates Natural Justice , Order Quashed	Click Here	Section 74 Central Goods and Services Tax Act, 2017
11	Rajesh Bachchalal Goswami v. Ranjanben Yogeshkumar Vimawala Commercial Tax Officer	Impugned orders set aside for violation of principles of natural justice.	Click Here	Section 107 Central Goods and Services Tax Act, 2017
12	Dhaval Jagdishbhai Patel v. Superintendent of CGST and C.EX. HQ Prev. Gandhinagar	Bail Granted in Fraudulent ITC Availment Case Due to Trial Delay and Assured Payment	Click Here	Section 132 Central Goods and Services Tax Act, 2017