IMPORTANT GST CASE LAW 09.06.2025

SECTION	CASE LAW TITLE	Brief Summary	Citation	Relevant Act
N/A	Advisory	Effective from the July 2025 tax period, auto-populated tax liabilities in Form GSTR-3B from GSTR-1/IFF will become non-editable. Corrections must be made through GSTR-1A before filing GSTR-3B.	CLICK HERE	Central Goods and Services Tax Act, 2017
N/A	Advisory	Starting from July 2025, the GSTN portal will prohibit the filing of various GST returns (GSTR-1, GSTR-3B, etc.) if they are more than three years past their due date, as mandated by the Finance Act, 2023.	CLICK HERE	Central Goods and Services Tax Act, 2017
16	MHJ Metaltechs (P.) Ltd. v. Central Goods and Services Tax Delhi South	In cases involving fraudulent availment of Input Tax Credit (ITC), a writ petition would not be maintainable, following an earlier High Court decision.	Click Here	Central Goods and Services Tax Act, 2017
29	M. P. Constructions and Planners v. Union of India	The concerned authority has the jurisdiction to drop proceedings for cancellation of registration if the assessee is willing to file all pending returns and pay all dues, including interest and late fees.	Click Here	Central Goods and Services Tax Act, 2017
29	ST Enterprises v. Commissioner of State GST and VAT	Where the State GST department suspended registration but gave no response to restoration requests, it was directed to take a decision within 1 month after receiving the assessee’s reply.	Click Here	Central Goods and Services Tax Act, 2017
54	M.D. Securities (P.) Ltd. v. Sales Tax Officer Avato	Where there was a delay in both issuing acknowledgement and processing the refund, the department was directed to process the refund by the next date of hearing.	Click Here	Central Goods and Services Tax Act, 2017
54	JVG Technology (P.) Ltd. v. Commissioner CGST	The department cannot withhold a refund that has been permitted by the appellate authority, based on its own opinion under section 54(11) for the purported protection of Revenue’s interest.	Click Here	Central Goods and Services Tax Act, 2017
73	Merle Construction and Marketing (P.) Ltd. v. State of Assam	The summary of a show cause notice in Form GST DRC-01 is not a substitute for the formal show cause notice required under section 73(1). An order passed without a proper SCN is not sustainable.	Click Here	Central Goods and Services Tax Act, 2017
73	Assam Enterprise v. State of Assam	A summary of a show cause notice in GST DRC-01 is not a substitute for the show cause notice to be issued under section 73(1). An order passed without a proper SCN and hearing is not sustainable.	Click Here	Central Goods and Services Tax Act, 2017
73	Supper Club v. Govt. of NCT of Delhi	An order passed without considering the assessee’s reply and without providing a proper opportunity of hearing was set aside, and the matter was remanded for reconsideration.	Click Here	Central Goods and Services Tax Act, 2017
75	Unique Computer & Communication Shop v. State of U.P.	A demand created in an order that is in excess of the demand proposed in the show cause notice cannot be sustained as it violates section 75(7).	Click Here	Central Goods and Services Tax Act, 2017
75	MHJ Metaltechs (P.) Ltd. v. Central Goods and Services Tax Delhi South	A mere plea by petitioners that they were not given an opportunity for three hearings cannot be accepted when they admittedly attended one of the hearings.	Click Here	Central Goods and Services Tax Act, 2017
129	Om Logistics Ltd. v. Deputy State Tax Officer	A vehicle could not be impounded based solely on the recovery of an e-way bill from the driver’s possession, where the e-way bill appeared to have been generated without any actual movement of goods.	Click Here	Central Goods and Services Tax Act, 2017
132	Ripan Jain v. Additional Directorate General of GST Intelligence, Zonal Unit, Ludhiana	A petition for pre-arrest bail was dismissed as the petitioner’s complicity in creating firms for trading on false invoices was apparent, making custodial investigation necessary.	Click Here	Central Goods and Services Tax Act, 2017
168A	Supper Club v. Govt. of NCT of Delhi	A challenge to CBIC Notification No. 56/2023-CT (extending limitation period) would be subject to the outcome of decisions pending before the Supreme Court and High Court.	Click Here	Central Goods and Services Tax Act, 2017
168A	Mahabir Tiwari v. Union of India	CBIC Notification No. 56/2023-CT, extending the limitation for FY 2018-19 and 2019-20, was held ultra vires as it was issued without the recommendation of the GST Council as required by section 168A.	Click Here	Central Goods and Services Tax Act, 2017