21 IMPORTANT GST CASE LAW 24.01.25

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	Panacea Biotec Ltd. v. Union of India	Matter remanded for adjudication on the correct taxability of the land and building transfer.	CLICK HERE	Section 7 Central Goods and Services Tax Act, 2017
2	Apoorva Construction Co. v. Commercial Tax Officer	Petition dismissed as the assessee had an alternative remedy of appeal.	CLICK HERE	Section 14 Limitation Act, 1963
3	Gillette India Ltd. v. Assistant Commissioner	Order quashed as it exceeded the scope of the show cause notice.	CLICK HERE	Section 16 Central Goods and Services Tax Act, 2017
4	Sugna Sponge & Power (P.) Ltd. v. Superintendent of Central Tax	Blocking of ITC under Rule 86A upheld.	CLICK HERE	Section 16 Central Goods and Services Tax Act, 2017
5	Steel India v. State Tax Officer	Cancellation of registration upheld due to fraudulent registration.	CLICK HERE	Section 29 Central Goods and Services Tax Act, 2017
6	Udai Associates v. State of U.P.	GST Registration Cancellation Quashed as the grounds for cancellation in the order differed from those in the SCN.	CLICK HERE	Section 29 Central Goods and Services Tax Act, 2017
7	Sonu Pattanayak v. Additional State Tax Officer	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	CLICK HERE	Section 30 Central Goods and Services Tax Act, 2017
8	Mohd. Shahzar v. State of Madhya Pradesh	Assessee granted opportunity to revoke cancellation of registration due to adverse circumstances.	[CLICK HERE	Section 30 Central Goods and Services Tax Act, 2017
9	Shanti Devi Manral v. Commissioner, Central Goods & Service Tax	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	CLICK HERE	Section 30 Central Goods and Services Tax Act, 2017
10	Surendra Pal Rawat v. Union of India	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	CLICK HERE	Section 30 Central Goods and Services Tax Act, 2017
11	Usman Enterprises v. Assistant Commissioner ST	Assessment order set aside as it was not signed by the Assessing Officer.	CLICK HERE	Section 61 Central Goods and Services Tax Act, 2017
12	Run Service Infocare (P.) Ltd. v. Union of India	GST Assessment Set Aside as there is no statutory sanction for calculating tax liability based on 40% of the total turnover and Remanded for Fresh Consideration	CLICK HERE	Section 61 Central Goods and Services Tax Act, 2017
13	Alom Extrusions Ltd. v. Chief Commissioner of CT and GST, Odisha	Adjudication order set aside as it was passed without granting a hearing opportunity.	CLICK HERE	Section 64 Central Goods and Services Tax Act, 2017
14	Shailesh Kumar Jaiswal v. Joint Commissioner of State Tax	Adjudication order set aside as it was passed without granting a PERSONAL hearing opportunity.	CLICK HERE	Section 73 Central Goods and Services Tax Act, 2017
15	Tvl. Bhawar Life Style v. State Tax Officer/commercial Tax Officer	Order set aside as it was passed without proper service of the show cause notice.	CLICK HERE	Section 73 Central Goods and Services Tax Act, 2017
16	Career Kashmir Consultancy v. Union Territory of J and K	Assessee granted liberty to file an appeal within 15 days due to technical glitches.	CLICK HERE	Section 107 Central Goods and Services Tax Act, 2017
17	Deco Fame v. Chief Comnr. of CT and GST	Appellate order stayed pending the constitution of the Appellate Tribunal.	CLICK HERE	Section 112 Central Goods and Services Tax Act, 2017
18	Suresh Chand Meena v. State of Haryana	GST inspector granted bail due to excessive pre-trial incarceration.	CLICK HERE	Section 132 Central Goods and Services Tax Act, 2017
19	Subash Chandra Mund v. Commissioner of CT & GST	Writ petition disposed of as the revenue had already carried out the rectification.	CLICK HERE	Section 161 Central Goods and Services Tax Act, 2017
20	National Gas Service v. State of U.P.	Order set aside due to improper service of the show cause notice.	CLICK HERE	Section 169 Central Goods and Services Tax Act, 2017
21	Savaliya Procon v. Union of India	Matter remanded to CCI for reconsideration of profiteering determination.	CLICK HERE	Section 171 Central Goods and Services Tax Act, 2017