IMPORTANT GST CASE LAW 30.05.25

Section/Rule	Case Law Title	Brief Summary	Citation	Relevant Act/Rule
2 (IGST Act)	Columbia Sportswear India Sourcing (P.) ltd. v. Union of India	Services provided by petitioner as an independent service provider, not an ‘intermediary’; qualifies as ‘export of services’.	Click Here	Integrated Goods and Services Tax Act, 2017
16 (CGST Act), Rule 36(4) (CGST Rules)	L & T Geostructure LLP v. Union of India	Rule 36(4) restricting ITC to un-uploaded invoices is constitutionally valid and not violative of Article 14	Click Here	Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017
29 (CGST Act)	A P Manufacturing Co v. Special Commissioner I Appellate Authority	Appeal against retrospective cancellation of registration restored and to be heard on merits as assessee had no knowledge of SCN.	Click Here	Central Goods and Services Tax Act, 2017
67 (CGST Act)	Elora Tobacco Company Ltd. v. Union of India	Department directed to furnish certified copies of lost original files; assessee to collect other files from concerned department.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 112 (CGST Act)	Rohit Kedia v. Assistant Commissioner of State Tax	Matter remanded to appellate authority to decide on merits as appellate tribunal was not yet constituted; appeal dismissed on limitation grounds.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Kiran Agarwal v. Govt of NCT of Delhi	Adjudication order set aside and revenue directed to provide hearing; order was cryptic and failed to consider reply.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 168A (CGST Act), Notification No. 56/2023-CT	Luksun International v. Govt of NCT of Delhi	Impugned order set aside and personal hearing to be provided; passed without personal hearing. Challenge to notification extending limitation period subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 169 (CGST Act), 168A (CGST Act), Notification No. 56/2023-CT	Mahadev Industries v. Union of India	Impugned demand order set aside and assessee permitted to file reply to SCN; SCN uploaded on ‘Additional Notices Tab’ not known to assessee. Challenge to notification extending limitation period subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	A.S. Builders v. Union of India	Writ petition disposed of; assessee should avail appeal remedy as demand order passed after affording personal hearing which was not availed.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Damanpreet Singh v. Union of India	Matter remanded for fresh decision and personal hearing; order passed without affording opportunity of being heard.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Garg India Plastics v. Union of India	GST demand order set aside due to non-service of SCN on a taxpayer with cancelled registration, denying reply and hearing.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Cobblerz Shoes v. Principal Commissioner of Delhi Goods and Service Tax	Writ petition disposed of; assessee should avail appeal remedy as demand order passed after affording personal hearing which was not availed.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Cristoo Arora v. Union of India	GST Demand Order Set Aside for Being Passed During Pendency of Writ Petition Challenging SCN.	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act)	Chaturvedi General Order Supp. v. Commissioner, SGST, State Tax U.P. LKO.	Assessment and appellate orders quashed; matter remanded for fresh consideration as no opportunity of hearing granted.	Click Here	Central Goods and Services Tax Act, 2017
107 (CGST Act)	Annai Velanganni Industries v. State Tax Officer	Delay of 192 days in filing appeal condoned due to proprietor’s ill-health, and appellate order set aside.	Click Here	Central Goods and Services Tax Act, 2017
130 (CGST Act)	Additional Commissioner Grade-2 v. Vijay Trading Company	SLP dismissed; High Court rightly held that if excess stock is found, proceedings under sections 73/74 should be pressed, not section 130.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification No. 56/2023-CT	Luksun International v. Govt of NCT of Delhi	Challenge to notification extending limitation period subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification No. 56/2023-CT	Damanpreet Singh v. Union of India	Challenge to notification extending limitation period subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 56/2023-CT & 9/2023-CT	Aayushi Hygiene and Care (P.) Ltd. v. Commissioner of DGST	Challenge to notifications extending limitation period subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification No. 56/2023-CT	Garg India Plastics v. Union of India	Challenge to notification extending limitation period subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT & 56/2023-CT	Cristoo Arora v. Union of India	Challenge to notifications extending limitation period subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Aayushi Hygiene and Care (P.) Ltd. v. Commissioner of DGST	Impugned order set aside and fresh adjudication order to be passed after affording personal hearing; SCN issued through ‘Additional Notices and Orders’ tab.	Click Here	Central Goods and Services Tax Act, 2017