7 IMPORTANT GST CASE LAW 28.01.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Act |
|---|---|---|---|---|
| 1 | Principal Commissioner of Goods and Service Tax v. Delhi Metal Company | Leave petition dismissed as the revenue sought to withdraw the appeal.
Assessee has the right to cancel their GST registration after closing their business |
Click here | Section 29
Central Goods and Services Tax Act, 2017 |
| 2 | Smruti Ranjan Dash v. Superintendent, CGST and Central Excise | Assessee granted opportunity to revoke cancellation of registration upon payment of dues. | Click Here | Section 30
Central Goods and Services Tax Act, 2017 |
| 3 | ALM Industries Ltd. v. Assistant Commissioner (AE) Central goods and services | Issuance of two show cause notices for the same period with different subject matter held valid. | Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 4 | Print Sales Company v. State of Assam | GST Demand Order Set Aside as Summary of Show Cause Notice in Form GST DRC-01 is not a substitute for a proper SCN. | Section 73
Central Goods and Services Tax Act, 2017 |
|
| 5 | Upmanyu Kattha Industries v. State of U.P. | Assessment order set aside as it was passed against a dead person. | Section 74
Central Goods and Services Tax Act, 2017 |
|
| 6 | Jyoti Tar Products (P.) Ltd. v. Deputy Commissioner, State Tax | Show cause notice quashed as it did not deal with the contentions raised in the reply to the intimation. | Click Here | Section 74
Central Goods and Services Tax Act, 2017 |
| 7 | Shish Jewels (P.) Ltd. v. Intelligence Officer | Provisional Release of Seized Goods Allowed pending adjudication of the SCN Under Section 130 of the CGST Act | Click Here | Section 130
Central Goods and Services Tax Act, 2017 |
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