8 IMPORTANT GST CASE LAW 23.01.2025

SR No	Case Law Title	Brief Summary	Citation	Relevant Act
1	Vedanta Ltd. v. Union of India	Stay order on the operation of Circular No. 204/16/2023-GST, which levied tax on corporate guarantees.	CLICK HERE	Section 9 Central Goods and Services Tax Act, 2017
2	Saru Silver Alloys (P.) Ltd. v. Union of India	Stay order on recovery proceedings based on Rule 96(10), which was struck down by the Kerala High Court.	CLICK HERE	Section 16 Integrated Goods and Services Tax Act, 2017
3	D J Enterprises v. Deputy Commissioner of CGST	Retrospective cancellation of GST registration set aside due to lack of reasons and opportunity to respond.	CLICK HERE	Section 29 Central Goods and Services Tax Act, 2017
4	Sree Krishna Automotives v. Deputy Commissioner of State Tax	Subsequent order set aside as it relied on a quashed show-cause notice.	CLICK HERE	Section 73 Central Goods and Services Tax Act, 2017
5	Syndicate Bank v. Department of Trade and Taxes	Matter remanded for fresh consideration as the tax authority failed to consider the assessee’s response.	CLICK HERE	Section 73 Central Goods and Services Tax Act, 2017
6	Rajesh Manohar Pujara v. Assistant Commissioner (ST)	Assessee granted an opportunity to file objections after improper service of the assessment order.	CLICK HERE	Section 75 Central Goods and Services Tax Act, 2017
7	Shabina Entertainment v. State of Maharashtra	Petition dismissed as the assessee had not exhausted alternate remedies.	CLICK HERE	Section 107 Central Goods and Services Tax Act, 2017
8	Dillip Kumar Martha v. Additional CT & GST Officer	Appellate order stayed pending the constitution of the Appellate Tribunal.	CLICK HERE	Section 112 Central Goods and Services Tax Act, 2017