9 IMPORTANT GST CASE LAWS 03.02.2025
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Section and Act |
|---|---|---|---|---|
| 1 | Bio Veda Action Research Company v. Union of India | State GST authorities had no jurisdiction to issue show cause notice after CGST authorities had already issued show cause notice on same subject matter. | Section 6
Central Goods and Services Tax Act, 2017 |
|
| 2 | Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax |
Flavored Milk Classified Under Tariff Heading 0402 Taxable @ 5% in GST |
Section 9
Central Goods and Services Tax Act, 2017 |
|
| 3 | Damro Furniture (P.) Ltd. v. State Tax Officer | Subsequent assessment order set aside as it contradicted the earlier order.
ITC Reversal Order Set Aside: Duplicate Proceedings for Same Period |
Click Here | Section 16
Central Goods and Services Tax Act, 2017 |
| 4 | Tvl. V.K.D. Stores v. State Tax Officer/Commercial Tax Officer | Assessment order set aside as it was passed without proper service of notice. | Click Here | Section 16
Central Goods and Services Tax Act, 2017 |
| 5 | Goverdhandham Estate (P.) Ltd. v. State of Rajasthan | ITC Claim on elevators and ACs Upheld: Section 73 Proceedings Quashed After Accepting Explanation under Section 61 | Click Here | Section 17
Central Goods and Services Tax Act, 2017 |
| 6 | M.P. Jay Jagannath Transport v. State Tax Officer, CT and GST Circle | Order set aside and matter remanded as the assessee was not given a proper hearing opportunity.
Ex-Parte Order Set Aside if Assessee filed a belated reply and supporting documents before the ex-parte order , Opportunity to Present Defense Granted |
Click Here | Section 73
Central Goods and Services Tax Act, 2017 |
| 7 | Rajesh Swain v. Joint Commissioner of State Tax (Appeal) CT and GST | Appellate order stayed subject to deposit of 10% of disputed tax amount. | Click Here | Section 112
Central Goods and Services Tax Act, 2017 |
| 8 | Narayan Sahu v. State of India | Bank guarantee released on production of certified copy of the order setting aside the demand and penalty. | Click Here | Section 129
Central Goods and Services Tax Act, 2017 |
| 9 | Gurbux Singh Gupta v. State of West Bengal | Penalty order upheld as the documents relied on by the petitioner were contradictory.
Detention of Second-Hand Car and GST penalty Upheld: Conflicting Documents and Evasion of GST |
Section 129
Central Goods and Services Tax Act, 2017 |
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