Important GST Case Law 20.09.2025

Section	Case Law Title	Brief Summary	Citation
29	Gaurav Auto (India) v. Principal Commissioner of GST, North Delhi	Retrospective cancellation of registration without affording an opportunity for a reply to the SCN or a personal hearing is a violation of natural justice and was set aside.	Click Here
29	Shiv Construction v. State of Bihar	An order suspending a GST registration without prior notice or hearing was held in abeyance, with directions to provide a fresh opportunity of hearing to the parties.	Click Here
54	Omega QMS v. Commissioner, CGST, Delhi West	The department cannot withhold a refund that has been allowed by an appellate authority unless proceedings against that appellate order are pending.	Click Here
73	Uma Shankar Mishra Thekedar v. State of U.P.	Where an order was uploaded in a non-standard tab (‘view additional notices’) on the GST portal, the assessee was given the benefit of the doubt and allowed to treat the order as a notice and file a reply.	Click Here
73	Swiftline Transport (P.) Ltd. v. State of U.P.	An order passed without a hearing was set aside because the personal hearing date mentioned in the SCN was scheduled before the last date to file a reply, which is procedurally incorrect.	Click Here
107	August Attorneys LLP v. Union of India	An appeal cannot be rejected solely on grounds of limitation without the appellate authority considering the assessee’s explanation for the delay and claims of non-service of the order.	Click Here
161	Opasil Pigments and Chemicals (P.) Ltd. v. State of U.P.	Section 161 (rectification of mistakes) only permits correction of errors apparent on the record; it cannot be invoked to recall or review an appellate order merely because an SLP has been filed against it.	Click Here

For more :- read Important GST Case Laws 19.09.2025