17 IMPORTANT GST CASE LAWS 13.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	Notification No. 09/2025-GST Dated 11-02-2025	CBIC notifies effective dates for various amendments in CGST Rules.	Click Here	Central Goods and Services Tax Act, 2017
2	Kabir Instrument and Technology v. Union of India	Show Cause Notice for GST on Assignment of Leasehold Rights Set Aside	Click Here	Section 7 Central Goods and Services Tax Act, 2017
3	Suzlon Energy Ltd., In re	Specially designed transformer not eligible for exemption.	Click Here	Section 11 Central Goods and Services Tax Act, 2017
4	Saritha Impex & Marketing (P.) Ltd. v. Superintendent of CGST & Central Excise	Input Tax Credit Allowed for AY 2019-20 Due to Amendment in Section 16(5) of GST Act	Click Here	Section 16 Central Goods and Services Tax Act, 2017
5	Cylos Consulting (P.) Ltd. v. Union Territory of Chandigarh	GST Registration Restored: Cancellation Based on Single Inspection Deemed Unjustified	Click Here	Section 29 Central Goods and Services Tax Act, 2017
6	Faizal Shekh Mansuri v. Commissioner, Central Goods and Services Tax Commissionerate	Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues	Click Here	Section 30 Central Goods and Services Tax Act, 2017
7	Pooja Engineering Co. v. State of Maharashtra	Refund allowed as period from 1-3-2020 to 28-2-2022 excluded.	Click Here	Section 54 Central Goods and Services Tax Act, 2017
8	Cherish India Exports v. Assistant Commissioner of State Tax	Limitation period for refund runs from date of vessel’s departure.	Click Here	Section 54 Central Goods and Services Tax Act, 2017
9	On Time Services v. Union of India	Impugned order set aside for non-consideration of adjustment request.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
10	Sri Pratyangira Logistics v. State Tax Officer	Impugned order set aside subject to deposit of 10% of disputed tax.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
11	Exide Industries Ltd. v. Deputy Commissioner (ST)-I, Large Taxpayers Unit	Assessment orders set aside for fresh consideration. Sales as per Books Mismatched with GSTR-3B returns: GST Assessment Orders Set Aside for Non-Consideration of Crucial Evidence; Matter Remanded	Click Here	Section 73 Central Goods and Services Tax Act, 2017
12	Cotton Corporation of India v. Assistant Commissioner (ST) (Audit) (FAC)	Show cause notice held otiose due to violation of time limit. Meaning of Month in GST Clarified : Time-Barred Show Cause Notice Quashed under GST Act	Click Here	Section 73 Central Goods and Services Tax Act, 2017
13	Nishad K.U. v. Joint Commissioner	Denial of Cross-Examination of Witness in GST Fraud Case Violates Natural Justice; Order Set Aside	Click Here	Section 74 Central Goods and Services Tax Act, 2017
14	Amitamshu Tradcon (P.) Ltd. v. Union of India	GST Assessment Orders Set Aside for Lack of Personal Hearing; Matter Remanded.	Click Here	Section 75 Central Goods and Services Tax Act, 2017
15	Arkitechno Consultants India (P.) Ltd. v. Union of India	GST Adjudication Order Set Aside for Non-Consideration of Assessee’s Reply	Click Here	Section 75 Central Goods and Services Tax Act, 2017
16	Arjun Enterprise v. Union of India	Appellate authority directed to consider and decide application for condonation of delay.	Click Here	Section 107 Central Goods and Services Tax Act, 2017
17	Addichem Speciallity LLP v. Special Commissioner I, Department of Trade and Taxes	Limitation Period for Filing GST Appeals Cannot be Extended Beyond Statutory Limit ,Provisions of Limitation Act, 1963 cannot be invoked	Click Here	Section 107 Central Goods and Services Tax Act, 2017