11 Important GST Case Laws on 20.01.2025

Important Case Laws on Goods and Services Tax (GST)

Sr No	Case Law	Citation	Relevant Act	Section	Brief Summary
1	Muhammed Abdul Saini v. State Tax Officer	Click here	Central Goods and Services Tax Act, 2017	16(2)(c)	Section 16(2)(c) is valid and serves a legitimate purpose in ensuring effective functioning of the GST system.
2	Aditi Agri Junction v. State of U.P.	Click here	Central Goods and Services Tax Act, 2017	29	Cancellation of registration without proper notice and hearing is invalid.
3	Anuj Kumar Verma v. Superintendent, Central Goods and Services Tax	Click here	Central Goods and Services Tax Act, 2017	30	Cancellation of registration can be revoked if outstanding dues are paid and an application is filed within one week.
4	Ganapati Enterprisers v. State Tax Officer	Click here	Central Goods and Services Tax Act, 2017	30	Delay in invoking proviso to Rule 23 can be condoned if all tax and penalties are paid.
5	Sterlite Power Transmission Ltd. v. Additional Commissioner (Appeals), CGST, Central Excise and Customs	Click here	Central Goods and Services Tax Act, 2017	54(3)	Refund claim cannot be made if tax liability is discharged through electronic cash ledger.
6	Deltatech Gaming Ltd. v. Union of India	Click here	Central Goods and Services Tax Act, 2017	67	Withholding sensitive information gathered during a search operation does not violate principles of natural justice.
7	Amrish Rameshchandra Shah v. Union of India	Click here	Finance Act, 1994	73	Service tax cannot be recovered based on returns shown in income tax returns.
8	Gunnuru Satya Rama Murthy v. Assistant Commissioner stint	Click here	Central Goods and Services Tax Act, 2017	94	A non-government employees welfare society is not an ‘association of persons’ and its members cannot be held liable for its tax dues.
9	Classic Decorators v. Sales Tax Officer Class II	Click here	Central Goods and Services Tax Act, 2017	107	Writ petition can be dismissed if a statutory alternative remedy of appeal is available.
10	G.S. Industries v. Commissioner of Central Tax and GST, Delhi (West)	Click here	Central Goods and Services Tax Act, 2017	107(2)	Commissioner cannot review an order passed by an appellate authority.
11	Sabyasachi Sahoo v. Commissioner of CT and GST	Click here	Central Goods and Services Tax Act, 2017	112	Stay order can be granted on deposit of 10% of disputed tax if Tribunal has not been constituted.