12 GST CASE LAW 22.01.2025
Disclaimer: This information is intended to provide a general overview and should not be construed as legal advice. Please consult with a tax professional for advice tailored to your specific circumstances.
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
|---|---|---|---|---|
| 1 | Sri Shivsakthi Mercantile (P.) Ltd. v. Assistant Commissioner (ST) | Order reversing 1% of ITC without a personal hearing was set aside and remanded for reconsideration. | CLICK HERE | Section 16 , Central Goods and Services Tax Act, 2017 |
| 2 | Vindu Trading v. Office of Deputy Commissioner State Tax | Retrospective cancellation of GST registration without a hearing was set aside and remanded for readjudication. | CLICK HERE | Section 29
Central Goods and Services Tax Act, 2017 |
| 3 | Shakti Metal Industries v. Commissioner of Delhi Goods and Services Tax | Retrospective cancellation of GST registration requires specific reasons and cannot be mechanical. | CLICK HERE | Section 29
Central Goods and Services Tax Act, 2017 |
| 4 | Sarbeswar Swain v. Commissioner of Central Goods and Service Tax | Application for revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. | CLICK HERE | Section 30
Central Goods and Services Tax Act, 2017 |
| 5 | Kuldeep Singh v. Commissioner of Commercial Goods and Service Tax | Application for revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. | CLICK HERE | Section 30
Central Goods and Services Tax Act, 2017 |
| 6 | MAG Filters and Equipments (P.) Ltd. v. Commissioner of CGST Audit Gurugram | Audit under section 65 can be conducted even after anti-evasion action and demand raising. | CLICK HERE | Section 65
Central Goods and Services Tax Act, 2017 |
| 7 | Procter and Gamble Home Products (P.) Ltd. v. Union of India | Order confirming demand without determining tax and awaiting orders of other state authorities was set aside and remanded. | CLICK HERE | Section 73
Central Goods and Services Tax Act, 2017 |
| 8 | SRT Fuels v. Deputy State Tax Officer | Order demanding differential ITC without proper service of show cause notice was set aside and remanded. | CLICK HERE | Section 74
Central Goods and Services Tax Act, 2017 |
| 9 | Gobinda Chandra Behera v. Commissioner of CT and GST | Appellate order was stayed pending the constitution of the Appellate Tribunal. | CLICK HERE | Section 112
Central Goods and Services Tax Act, 2017 |
| 10 | Vridhi Enterprises v. State of U.P. | Penalty under section 129(1)(a) was set aside and matter remanded for readjudication due to lack of proper notice. | CLICK HERE | Section 129
Central Goods and Services Tax Act, 2017 |
| 11 | National Gas Services v. State of U.P. | Order under section 73 was set aside due to improper service of notice. | CLICK HERE | Section 169
Central Goods and Services Tax Act, 2017 |
| 12 | Om Traders v. Deputy Commissioner State Tax | Order under section 73 was set aside due to non-service of mandatory notice. | CLICK HERE | Section 169
Central Goods and Services Tax Act, 2017 |
Refer other Post
9 Imporant GST Case Laws 21.01.2025