IMPORTANT GST CASE LAW 09.12.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 11 (Exemption) | Kerala Academy for Skills Excellence, In re | Fees received by a State Skill Mission entity from skill partners who are not NSDC/SSC-approved for the relevant schemes are not exempted under Entry 69 of Notification No. 12/2017-CT (Rate), especially if the applicant’s own institutes lack NCVET-approved curriculum proof. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 (ITC Eligibility) | Kerala Academy for Skills Excellence, In re | If the outward supply is taxable and the input goods or services are directly attributable to that supply, Input Tax Credit (ITC) cannot be denied merely because the expenditure was incurred using grant funds. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 16 (ITC Blocking) | King Enterprises v. Union of India | Blocking ITC in excess of the actual ledger balance of the Electronic Credit Ledger (ECL) is ultra vires (beyond the scope of power) and must be restricted only to the balance available in the ECL. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 29 (Cancellation of Registration) | Digital Storm (Prop: Lokhamsi Popat Darji) v. Superintendent of CGST | A petition challenging GST registration cancellation based on fraud, suppression, and misrepresentation (where the petitioner admitted a relative used his Aadhaar and no genuine business was found) was dismissed with costs as an abuse of process; the claim of violation of natural justice was untenable as credible contradictory evidence was not produced. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 37 (GSTR-1 Rectification) | H. R. Carriers v. State of Karnataka | Where a petitioner inadvertently uploaded a wrong GSTIN in GSTR-1, rectification (either through the portal or manually) was permitted to enable the recipient respondent to claim the correct Input Tax Credit (ITC). | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 (Demand/Recovery) | Tvl. Jayam Tex v. Assistant Commissioner (ST) | An assessment order and subsequent bank attachment passed without the petitioner attending the personal hearing, where the appeal limitation under Section 107 had expired, was remitted for a fresh order conditional on the deposit of 10% of the disputed tax in cash; attachment to be vacated upon compliance. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 (Demand/Recovery) | Birla Brothers (P) Ltd v. Deputy Commissioner of Revenue | An adjudication order (imposing tax, interest, and penalty) served only by uploading on the GST portal without granting a personal hearing violated natural justice and was set aside. The matter was restored to the show-cause stage for a fresh decision after granting an opportunity to reply. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 73 (Demand/Recovery) | Antony Projects v. Superintendent of GST & Central Excise, Chennai | A writ petition challenging a show cause notice (SCN) proposing recovery of wrongly availed ITC was dismissed as premature because the petitioner had an available statutory adjudication remedy before the final assessment. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 75 (General) | Mphasis Engineers Co-operative Contract and Construction Society Ltd. v. Senior Joint Commissioner, State Tax | Where the appellant was granted a remand for lack of SCN/personal hearing but then failed to appear despite being duly issued a hearing notice, the subsequent challenge to the impugned order on the ground of denial of natural justice was not maintainable. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 (Appeals/Pre-deposit) | Lenovo India (P.) Ltd. v. Commissioner of Central Tax | Utilization of Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) is permissible for making the mandatory 10% pre-deposit required for filing a statutory appeal against an order-in-original under Section 107. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 107 (Appeals/Delay) | Digital Storm (Prop: Lokhamsi Popat Darji) v. Superintendent of CGST | Condonation of delay in filing an appeal was refused where the petitioner relied on an affidavit alleging an unstable mind, while simultaneously asserting normal compliance and transparency in other parts of the affidavit, showing a lack of sufficient cause. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 112 (Appeals to Tribunal) | Mphasis Engineers Co-operative Contract and Construction Society Ltd. v. Senior Joint Commissioner, State Tax | Where the GST Appellate Tribunal was non-functional, the interim order directing pre-deposit under Section 112(8) as a condition for appeal was upheld, as there was no perversity or breach of natural justice, and the requirement was not found onerous on the current facts. | Click Here | Central Goods and Services Tax Act, 2017 |
| Section 122 (Penalty) | A and T Security Services (P.) Ltd. v. Additional Commissioner of CGST Delhi West | Imposition of penalties on a company and its directors for alleged fraudulent ITC, without considering the substantial pre-notice deposit made by the company after restoration of registration, was improper and warranted reconsideration of the penalties in statutory appeal. | Click Here | Central Goods and Services Tax Act, 2017 |
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