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12 IMPORTANT GST CASE LAWS 31.01.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Act And Section
1	Prayash Construction v. State of Odisha	Department directed to ensure refund of differential GST amount.	Click Here	Section 9 Central Goods and Services Tax Act, 2017
2	Winet Communications v. Superintendent	Amendment made by Finance (No. 2) Act, 2024 held applicable to assessment years 2017-18 to 2020-21.	Click Here	Section 16 Central Goods and Services Tax Act, 2017
3	Mohanty Enterprises v. Commissioner, CT & GST, Odisha	Assessee granted opportunity to revoke cancellation of registration upon payment of dues.	Click Here	Section 30 Central Goods and Services Tax Act, 2017
4	Krishanu Borthakur v. Union of India	Cancellation of registration revoked upon payment of statutory dues.	Click Here	Section 30 Central Goods and Services Tax Act, 2017
5	National Contracting Company Ltd. v. Assistant Commissioner (ST)	Assessment order set aside as it traversed beyond the show cause notice.	Click Here	Section 51 Central Goods and Services Tax Act, 2017
6	Dee Control And Electric (P.) Ltd. v. Additional Commissioner Grade-2	Order under Section 130 set aside as proceedings under Sections 73 or 74 should have been initiated.	Click Here	Section 67 Central Goods and Services Tax Act, 2017
7	Shambhu Prasad v. State of Assam	Order set aside as it was passed without issuing a proper show cause notice.	Click Here	Section 73 Central Goods and Services Tax Act, 2017
8	S.P.K. Enterprises v. Deputy State Tax Officer-I	Assessment order treated as a show cause notice as it traversed beyond the scope of the notice.	Click Here	Section 75 Central Goods and Services Tax Act, 2017
9	Classic Decorators v. Sales Tax Officer	Writ petition dismissed as the assessee had an alternative remedy of appeal.	Click Here	Section 118 Central Goods and Services Tax Act, 2017
10	Sandhya Constructions v. State of Andhra Pradesh	Assessment order set aside as it was not signed by the Assessing Officer.	Click Here	Section 160 Central Goods and Services Tax Act, 2017
11	Abhiram Marketing Services Ltd. v. Union of India	Writ petition dismissed as the assessee had an alternative remedy of appeal.	Click Here	Section 168A Central Goods and Services Tax Act, 2017
12	Udumalpet Sarvodaya Sangham v. Authority	Assessment orders set aside as they were not served properly.	Click Here	Section 169 Central Goods and Services Tax Act, 2017