GST CASE LAWS 01.02.2025

15 GST CASE LAWS 01.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Act
1	Metalax Industries v. GST Officer Ward 66	Both DGGI and State GST proceedings could not be carried on simultaneously.	Click Here	Section 6 Central Goods and Services Tax Act, 2017
2	Blue Moon Cool Systems v. Assistant Commissioner	GST registration restored subject to filing pending returns and scrutiny of ITC claims.	Click Here	Section 29 Central Goods and Services Tax Act, 2017
3	Bokna Raiyat Rojgar Committee v. Union of India	Order of cancellation of GST registration upheld due to delay in filing appeal.	Click Here	Section 29 Central Goods and Services Tax Act, 2017
4	Bikash Chandra Nayak v. Chief Commissioner, CGST, Central Excise and Customs	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	Click Here	Section 30 Central Goods and Services Tax Act, 2017
5	Ramesh Chandra GSTIN v. Commissioner State Goods and Services Tax	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	Click Here	Section 30 Central Goods and Services Tax Act, 2017
6	Majeed Kunnapallil Jabir v. Superintendent, Central GST and Central Excise	Authorities directed to decide pending IGST refund claims after providing opportunity of hearing.	Click Here	Section 54 Central Goods and Services Tax Act, 2017
7	Sri Rajini Gold v. Assistant Commissioner of Tax	Assessment order set aside as it did not contain the Document Identification Number (DIN).	Click Here	Section 62 Central Goods and Services Tax Act, 2017
8	D.G. Construction v. Deputy Commercial Tax Officer	GST Assessment Order Set Aside: Due to SCN uploaded only on the GST portal without physical service	Click Here	Section 73 Central Goods and Services Tax Act, 2017
9	Hemanta Kumar Sharma v. Commissioner (Audit) GST and Central Excise	Penalty order set aside and matter remanded for fresh adjudication.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
10	Joint Commissioner v. Goverdhandham Estate (P.) Ltd.	SLP dismissed, ITC Claim Upheld in GST, No Proceedings Under Section 73 After Accepting Explanation and issue of ASMT 12	Click Here	Section 73 Central Goods and Services Tax Act, 2017
11	Tvl. S S Enterprises Electricals v. State Tax Officer 1	GST Assessment Order Set Aside: Personal Hearing Denied, Matter Remanded Upon Deposit of 10% Disputed Tax	Click Here	Section 73 Central Goods and Services Tax Act, 2017
12	A V Bhanoji Row v. Assistant Commissioner (ST)	Impugned proceedings set aside as the orders were not signed by the concerned officers.	Click Here	Section 74 Central Goods and Services Tax Act, 2017
13	Mediacom Communications (P.) Ltd. v. Union of India	Matter remanded for fresh adjudication as the order was based on a previous order without independent reasoning.	Click Here	Section 75 Central Goods and Services Tax Act, 2017
14	Vipinkumar Kevalchand Shrishrimal v. State of Gujarat	Writ petition dismissed as the assessee had an alternative remedy of appeal.	Click Here	Section 129 Central Goods and Services Tax Act, 2017
15	Rnyn Steel v. Assistant Commissioner (ST)	Penalty order quashed as it was passed without a show cause notice or hearing.	Click Here	Section 129 Central Goods and Services Tax Act, 2017

GST Case Laws January 2025