11 Important GST Case Laws 14.02.2025

Important GST Case Laws 14.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	GSTN issued new advisory for GST Registration process	GSTN issued an update regarding Aadhaar authentication and GSK visits.	Click Here	Section Central Goods and Services Tax Act, 2017
2	Saroja Kumar Pani v. Commissioner of Commercial Taxes and Goods and Services Tax	Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on payment of Dues	Click Here	Section 30 Central Goods and Services Tax Act, 2017
3	R A Metal Finishers (P.) Ltd. v. State Tax Officer	GST Demand Order Set Aside for non-consideration of reconciliation report of GSTR 2A with GSTR 3B .; Matter Remanded	Click Here	Section 73 Central Goods and Services Tax Act, 2017
4	Zama & Co. v. Deputy State Tax Officer	GST Demand Orders Set Aside for Ignoring Rectification in Next period GSTR 3B and Violating Natural Justice; Matter Remanded	Click Here	Section 73 Central Goods and Services Tax Act, 2017
5	S. Kushalchand International (P.) Ltd. v. Additional Director, Directorate General of Goods and Service Tax Intelligence	Jurisdiction Confirmed in GST Fraud Case; Writ Petitions Dismissed	Click Here	Section 74 Central Goods and Services Tax Act, 2017
6	Brand Protection Services (P.) Ltd. v. State of Bihar	GST Appeal Rejection Set Aside : GST Appeal time is based on Calendar months rather than fixed days.	Click Here	Section 107 Central Goods and Services Tax Act, 2017
7	Union of India v. Shantanu Sanjay Hundekari	Employee Not Liable for GST Offences of Company: SLP Dismissed by Supreme Court	Click Here	Section 122 Central Goods and Services Tax Act, 2017
8	AGP Enterprise v. State of West Bengal	Adjudication of GST MOV 07 notice directed after affording hearing opportunity. Detention of Goods – Opportunity of Hearing Mandated Before Adjudication	Click Here	Section 129 Central Goods and Services Tax Act, 2017
9	Union of India v. Shantanu Sanjay Hundekari	Proceedings under Section 137 cannot be initiated through a demand cum show cause notice.	Click Here	Section 137 Central Goods and Services Tax Act, 2017
10	Syama Prasad Mookerjee Port v. Addl Commissioner, CGST and CX	Department directed to rectify mistakes in migrated data and pass revised order.	Click Here	Section 139 Central Goods and Services Tax Act, 2017
11	Aparnaa Sarees (P.) Ltd. v. State of West Bengal	Department directed to refund amount collected during VAT regime with interest. Refund of Pre-GST (VAT Regime) Taxes Ordered Under Transitional Provisions	Click Here	Section 142 Central Goods and Services Tax Act, 2017