IMPORTANT GST CASE LAW 04.11.2025

Here is the requested information organized into a table.

Section	Case Law Title	Brief Summary	Citation	Relevant Act
N/A	GST revenue rises to Rs.1.96 lakh crore in October 2025: Press Release	GST collections for October 2025 stood at Rs.1.96 lakh crore, a 4.6% year-on-year increase, reflecting strong festive demand, higher imports, and better compliance.	Press Release	N/A (Press Release)
Section 7	Ferrero India (P.) Ltd., In re	Recoveries from employees for a subsidized portion of contract carriage bus services are taxable supplies, as the transport is incidental to business and is a distinct supply.	Click Here	Central Goods and Services Tax Act, 2017
Section 7	Ferrero India (P.) Ltd., In re	Notice pay recovery from employees who fail to serve the required period is a penalty and not consideration for any supply; thus, it is outside the scope of GST.	Click Here	Central Goods and Services Tax Act, 2017
Section 7	Ferrero India (P.) Ltd., In re	Recovering part of the cost of a subsidized canteen facility from employees via salary deduction constitutes a distinct taxable supply from the employer to the employees.	Click Here	Central Goods and Services Tax Act, 2017
Section 9	The Vaniampara Rubber Company Ltd., In re	Quit rent paid for government land used for agricultural purposes (rubber cultivation) is classifiable under SAC Heading 998619 as “Other support services related to agriculture…”.	Click Here	Central Goods and Services Tax Act, 2017
Section 9	Ramdharsan Thanikachalam, In re	Frozen chicken supplied in pre-packaged wholesale (30kg) and inner (2kg) packs to non-institutional consumers is treated as ‘pre-packaged and labelled’ and is liable to 5% GST.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Ferrero India (P.) Ltd., In re	Arranging non-AC buses from a third party for employees does not qualify for exemption under entry 15(b) as the applicant is not the permit holder; it is taxable at 5% (no ITC) or 12% (with ITC).	Click Here	Central Goods and Services Tax Act, 2017
Section 11	The Vaniampara Rubber Company Ltd., In re	Lease rent paid to the Forest Department for vacant land used for agricultural purposes (converting to a rubber plantation) is exempt from GST under Notification No. 12/2017-Central Tax (Rate).	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Ramdharsan Thanikachalam, In re	Frozen chicken in wholesale bags supplied exclusively to institutional consumers (e.g., Army, hotels) is not ‘pre-packaged and labelled’ and is exempt, provided Legal Metrology and end-use conditions are met.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Ramdharsan Thanikachalam, In re	Supplies to institutional consumers via distributors in wholesale packs can qualify for exemption if Legal Metrology compliance and institutional end-use are ensured with a documentary trail.	Click Here	Central Goods and Services Tax Act, 2017
Section 15	Ferrero India (P.) Ltd., In re	For subsidized canteen and transport services, only the amount recovered from employees is the taxable consideration; the perquisite portion borne by the employer is not taxable.	Click Here	Central Goods and Services Tax Act, 2017
Section 16 (IGST Act)	Ajanta Pharma Ltd. v. Union of India	A SEZ unit is entitled to claim a refund of unutilized IGST credit that was distributed by an ISD and had accumulated in its Electronic Credit Ledger.	Click Here	Integrated Goods and Services Tax Act, 2017
Section 30	Synergy Foods and Beverages v. Deputy State Tax Officer	Where GST registration was cancelled for non-filing of returns and the appeal was time-barred, the taxpayer was given liberty to file a revocation application under Rule 23(1).	Click Here	Central Goods and Services Tax Act, 2017
Section 67	Bee Jay Engineers v. Commercial Tax Officer	There is no statutory rule requiring authorities to provide the taxpayer with a copy of the search authorisation or the ‘reasons to believe’ during an inspection.	Click Here	Central Goods and Services Tax Act, 2017
Section 67	Bee Jay Engineers v. Commercial Tax Officer	An inspection and seizure were held valid because the Joint Commissioner had issued the required authorisation to the CTO based on information of suppression, meeting statutory preconditions.	Click Here	Central Goods and Services Tax Act, 2017
Section 79	Sri Matha Agencies v. Assistant Commissioner State Tax	An amount unilaterally debited from the electronic credit ledger based on unsigned DRC-01 and DRC-07 forms was set aside and ordered to be restored.	Click Here	Central Goods and Services Tax Act, 2017
Section 100	Kanishk Steel Industries Ltd., In re	An appeal against an Advance Ruling filed 105 days after its communication was dismissed as time-barred, as the maximum condonable delay (30 days) beyond the initial 30-day period was exceeded.	Click Here	Central Goods and Services Tax Act, 2017
Section 130	PVM Traders v. State of Andhra Pradesh	Authorities cannot run detention and confiscation proceedings concurrently; they must choose one, and payment of penalty under the detention regime concludes that process.	Click Here	Central Goods and Services Tax Act, 2017
Section 130	Raghuvansh Agro Farms Ltd. v. State of U.P.	Confiscation provisions (Section 130) are not applicable for excess stock found during a survey; the tax on such unaccounted goods must be determined using demand provisions.	Click Here	Central Goods and Services Tax Act, 2017

For More :- Read IMPORTANT GST CASE LAWS AS ON 03.11.2025