9 Imporant GST Case Laws 21.01.2025

Sr No	Case Law Title	Short Summary	Citation	Relevant Act	Section
1	Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies (P.) Ltd.	Supreme Court stayed proceedings on the taxability of online games, pending final hearing.	CLICK HERE	Central Goods and Services Tax Act, 2017	2
2	Sterling and Wilson (P.) Ltd. v. Joint Commissioner	Supply of solar power generating systems is a composite supply attracting 5% GST, not 18% as a works contract.	CLICK HERE	Central Goods and Services Tax Act, 2017	2
3	MS Enterprises v. Sales Tax Officer Class-II/ Avato	GST registration cancellation order was quashed as the taxpayer was found to be operating from the registered place of business.	CLICK HERE	Central Goods and Services Tax Act, 2017	29
4	Haradiya Enterprises v. Superintendent of Central Tax	Suspension of GST registration without considering the taxpayer’s reply was deemed too harsh.	CLICK HERE	Central Goods and Services Tax Act, 2017	29
5	Shailendra Singh Bohra v. Commissioner State Goods and Services Tax Commissionerate	Taxpayer allowed to file a revocation application to reinstate their cancelled GST registration on filing of pending returns.	CLICK HERE	Central Goods and Services Tax Act, 2017	30
6	Infodesk India (P.) Ltd. v. Union of India	Software consultancy services provided to a foreign parent company were held to be exports of services eligible for GST refund.	CLICK HERE	Central Goods and Services Tax Act, 2017	54
7	Bekem Infra Projects (P.) Ltd. v. Deputy Commissioner of State Tax	Writ petition challenging a GST order was dismissed as the taxpayer had an alternative statutory remedy of appeal.	CLICK HERE	Central Goods and Services Tax Act, 2017	107
8	Central Board of Indirect Taxes and Customs v. Barkataki Print and Media Services	A notification extending the time limit for GST Assessement was quashed for lacking a GST Council recommendation.	CLICK HERE	Central Goods and Services Tax Act, 2017	168A
9	Sd Exports v. State of Andhra Pradesh	GST assessment orders without the signature of the assessing officer were quashed.	CLICK HERE	Central Goods and Services Tax Act, 2017	169