IMPORTANT GST CASE LAW 04.06.2025
| Section/Rule | Case Law Title | Brief Summary | Citation | Relevant Act/Scheme |
| 9 (CGST Act) | Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax | Flavoured milk classified and taxed under tariff heading No. 0402 99 90. | Click Here | Central Goods and Services Tax Act, 2017 |
| 9 (CGST Act) | Assistant Commissioner of Central Tax v. Vijaya Visakha Milk Producers Company Ltd. | SLP dismissed; High Court judgment upheld classification of flavoured milk under tariff Heading 0402 9990. | Click Here | Central Goods and Services Tax Act, 2017 |
| 15 (CGST Act), CBIC Circular No. 199/11/2023-GST dated 17.07.2023 | KEI Industries Ltd. v. Union of India | Demand order set aside and matter remanded; IGST not leviable on internally incurred expenses if no cross-charges and full ITC available to Branch Offices. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act) | Sait Nagjee Purushotham and Company (P.) Ltd. v. Commercial Tax Officer | Impugned order set aside; various contentions and documents (credit note) in reply to SCN not considered. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act), 128A (CGST Act – Amnesty Scheme) | IBC Knowledge Park (P.) Ltd. v. Union of India | Composite Demand Order Covering Multiple Years Amnesty Set Aside, Separate Orders Mandated for Scheme Benefits | Click Here | Central Goods and Services Tax Act, 2017 |
| 122 (CGST Act), 73 (CGST Act), 74 (CGST Act) | Patanjali Ayurved Ltd. v. Union of India | Conclusion of Section 73/74 proceedings does not abate penalty proceedings under Section 122 for fake invoices/circular trading. | Click Here | Central Goods and Services Tax Act, 2017 |
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