IMPORTANT GST CASE LAW 19.05.2025
| Section/Rule | Case Law Title | Brief Summary | Citation | Relevant Act/Rule |
| 6 (CGST Act) | Sun Automation Ltd. v. Sales Tax Officer Class II | Parallel GST Proceedings Barred: State Demand Order Set Aside and Remanded Due to Prior Central Adjudication. State department order set aside and remanded for fresh consideration, taking into account CGST appellate order on the same issue. | Central Goods and Services Tax Act, 2017 | |
| 7 (CGST Act) | Tokheim India (P.) Ltd. v. Union of India | Adjudication order on GST levy on assignment of leasehold rights stayed pending resolution of similar cases. | Click Here | Central Goods and Services Tax Act, 2017 |
| 16 (CGST Act) | Mahesh Fabrinox (P.) Ltd v. Union of India | Petition dismissed with costs for fraudulent ITC availment; due process followed. | Click Here | Central Goods and Services Tax Act, 2017 |
| 16 (CGST Act) | Atul Engineering Udhyog Atul Compound v. Additional Commissioner Grade II | Appellate authority directed to allow submission of documents based on Apex Court judgment for ITC claim consideration. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act) | National Enterprises v. Union of India | Tax and penalty orders set aside; opportunity for hearing on merits to be provided after registration cancellation. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act) | Ajit Kumar Bothra v. Assistant Commissioner of State Tax | Matter remanded to appellate authority; dismissal on limitation without personal hearing contrary to statutory scheme. | Click Here | Central Goods and Services Tax Act, 2017 |
| 73 (CGST Act) | Exide Industries Ltd. v. Assistant Commissioner, CGST | Demand order set aside subject to conditions; breach of natural justice for not providing hearing. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 (CGST Act) | Arena Superstructures (P.) Ltd. v. Union of India | Department barred from raising claims once resolution plan approved. | Click Here | Central Goods and Services Tax Act, 2017 |
| 74 (CGST Act) | Montage Enterprises (P.) Ltd. v. Central Goods and Services Tax Delhi North | Writ jurisdiction refused; request for documents and cross-examination not bona fide due to delayed response. | Central Goods and Services Tax Act, 2017 | |
| 75 (CGST Act) | Ganapati Enterprise v. State of Assam | Matter re-adjudicated; summary order under section 73 without SCN and hearing improper. | Click Here | Central Goods and Services Tax Act, 2017 |
| 75 (CGST Act) | Kuddus Ali v. Assistant Commissioner of Central Tax | GST Late Fees and Interest can not be recovered u/s Section 75(12) if GSTR 3B filed Invocation of section 75(12) improper; self-assessed tax in return requires proceedings under sections 65, 66, 67, 73 or 74. | Click Here | Central Goods and Services Tax Act, 2017 |
| 83 (CGST Act) | Ajit Kumar Bothra v. Assistant Commissioner of State Tax | Attachment order set aside; pre-deposit and recovery already made, exceeding 10% of disputed tax. | Click Here | Central Goods and Services Tax Act, 2017 |
| 107 (CGST Act) | Krishna Kant Thakur v. Union of India | Assessee directed to avail appeal remedy; agreements not submitted with objection to SCN. | Click Here | Central Goods and Services Tax Act, 2017 |
| 107 (CGST Act) | APL Apollo Tubes Ltd. v. Commissioner, State Tax GST, UP | Writ petition not entertained; statutory alternate remedy of appeal available. | Click Here | Central Goods and Services Tax Act, 2017 |
| 129 (CGST Act) | Aries Agro Ltd. v. State of Uttar Pradesh | GST department has to issue form MOV 9 even if Penalty is paid to release of detained goods Penalty order in Form GST MOV-09 required for availing appellate remedy. | Click Here | Central Goods and Services Tax Act, 2017 |
| 129 (CGST Act) | Pawan Carrying Corporation v. State of West Bengal | Technical glitch in e-way bill leading to wrong vehicle number not grounds for writ petition when alternate remedy exists.
| Click Here | Central Goods and Services Tax Act, 2017 |
| 130 (CGST Act) | Viraj Steel & Energy (P.) Ltd. v. Joint Commissioner of State Tax (Appeal) | Writ jurisdiction refused; penalty and fine paid without protest, admitting stock shortage. | Click Here | Central Goods and Services Tax Act, 2017 |
| 161 (CGST Act) | Delhi MSW Solutions Ltd. v. Assistant Commissioner of State Tax | Personal hearing directed for pending rectification application concerning disputed ITC. | Click Here | Central Goods and Services Tax Act, 2017 |
| 168A (CGST Act), 73(10) | Amar Nath Jaiswal v. Assistant Commissioner of State Tax | Order passed beyond limitation period stayed; matter adjourned for consideration of force majeure for extension. | Click Here | Central Goods and Services Tax Act, 2017 |
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