IMPORTANT GST CASE LAW 02.11.2025
| Section/Rule/Notification | Case Law/Notification Title | Brief Summary | Citation | Relevant Act/Rules |
| Notification No. 18/2025 – CT | CBIC amends CGST Rules | GST Registration would be granted within 3 working days from the date of application submission. (Amends CGST (Fourth Amendment) Rules, 2025). | Dated 31-10-2025 | Central Tax (CT) |
| Section 2 | Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re | Supply of medicines to out-patients in a hospital is not a part of a composite supply involving healthcare services; they are independent supplies. | Click Here | CGST Act, 2017 |
| Section 7 | Stationery Department, Government of Kerala, In re | Taxable Supplies include: Sale of stationery, disposal of waste/scrap, auction of goods, sale of used vehicles, issuance of forms, liquidated damages, and forfeiture of deposits (if for consideration). | Click Here | CGST Act, 2017 |
| Section 7 | Stationery Department, Government of Kerala, In re | Not a Supply where the Government department acts as a procurement intermediary for another department without consideration (no ‘supply’ as not in course or furtherance of business). | Click Here | CGST Act, 2017 |
| Section 7 | Stationery Department, Government of Kerala, In re | Disciplinary recoveries (e.g., fines, penalties, recovery of lost stationery price) from staff are outside the scope of ‘supply’. | Click Here | CGST Act, 2017 |
| Section 11 | Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re | Consultation services provided by a charitable hospital to outpatients are exempted under Notification No. 12/2017-C.T.(Rate). | Click Here | CGST Act, 2017 |
| Section 16 | Singhal Iron Traders v. Additional Commissioner | Denial of ITC and penalty based solely on a supplier’s subsequent non-existence/cancellation is unjustified if the transaction and tax payments were confirmed at the time of purchase. | Click Here | CGST Act, 2017 |
| Section 16 | Bharat Aluminum Company Ltd. v. State of Chhattisgarh | ITC (including Compensation Cess) on coal used to generate electricity that is supplied to an employees’ residential township is ineligible as it’s a non-business, welfare-related supply. | Click Here | CGST Act, 2017 |
| Section 17 | Bharat Aluminum Company Ltd. v. State of Chhattisgarh | The retrospective exclusion of the sale of Duty Credit Scrips from ‘exempt supplies’ via amendment to Rule 43 Explanation 1 clause (d) is prospective; prior period sales are treated as exempt for ITC reversal. | Click Here | CGST Act, 2017 |
| Section 29 | Manikanta Enterprises v. Deputy State Tax Officer | An order cancelling GST registration is a violation of natural justice and must be set aside if the Show Cause Notice did not specify the date or time of the personal hearing. | Click Here | CGST Act, 2017 |
| Section 73 | JST Automations Robotic v. Deputy State Tax Officer | Ex parte assessment order was quashed and remitted for de novo adjudication (new hearing) due to non-response to SCN, subject to a deposit of 25% of the disputed tax. | Click Here | CGST Act, 2017 |
| Section 107 | U.S.Technology International (P.) Ltd. v. State of Kerala | Appellate authority must admit additional evidence under Rule 112(1)(c) if the petitioner was not given a reasonable opportunity (e.g., hearing fixed before reply period expiry) at the assessment stage. | Click Here | CGST Act, 2017 |
| Section 107 | Sakthi Ferro Alloys India (P.) Ltd v. State of Andhra Pradesh | Time spent in writ proceedings must be excluded for calculating the appeal limitation period. Any payment made during the writ is treated as the statutory pre-deposit. | Click Here | CGST Act, 2017 |
For More :- Read IMPORTANT GST CASE LAW 31.10.2025