IMPORTANT GST CASE LAW 31.10.2025

Section / Topic	Case Law Title / Advisory	Brief Summary	Citation	Relevant Act
Editorial Note	GSTN Advisory on ‘Import of Goods’ Section in IMS	GSTN introduced a new ‘Import of Goods’ section in the Invoice Management System (IMS) from October 2025 for tracking Bills of Entry (BoE), including those from SEZs, and handling ITC reversal for GSTIN amendments in BoEs. BoEs will be deemed accepted if no action is taken.	GSTN Advisory	CGST Act, 2017
SECTION 11	CAE Simulation Training (P.) Ltd. v. Commissioner of CGST Greater Noida	Orders denying GST exemption to a DGCA-approved training organization for pilot training were set aside. The matter was remanded for fresh adjudication in light of a Ministry of Finance circular clarifying the exemption under Notification 12/2017.	Click Here	CGST Act, 2017
SECTION 15	VKG Packers v. Union of India	Notifications linking compensation cess valuation on chewing tobacco to the Retail Sale Price (MRP) were held ultra vires. The statutory scheme mandates that cess valuation must be based on the transaction value as per CGST provisions, and concerns of leakage cannot justify deviation.	Click Here	CGST Act, 2017
SECTION 56	Vineet Polyfab (P.) Ltd. v. Union of India	Where an exporter faced a delayed IGST refund on exports due to technical glitches not attributable to them, and the refund wasn’t granted within sixty days, the respondents were required to pay statutory interest under section 56 for the delay.	Click Here	CGST Act, 2017
SECTION 69	Jiahua Declration and Design Engineering India Pvt. Ltd. v. Union of India	The challenge to the constitutional validity of arrest and penal provisions (Sections 69 and 132) under the Haryana GST Act was negated and dismissed, as the issue was concluded by a Supreme Court precedent.	Click Here	CGST Act, 2017
SECTION 107	Uzbekistan Airways v. Sales Tax Officer Class II/Avato, Delhi	An airline, which failed to reply or attend a hearing on an assessment order/SCN, was granted liberty to avail the statutory appeal remedy within an extended time with pre-deposit. The appeal must be heard on merits, subject to the outcome of a pending batch of cases on notification validity.	Click Here	CGST Act, 2017
SECTION 107	Padmaja Gas Agencies v. Additional Commissioner Appeals	The rejection of an appeal as time-barred by 23 days was unjustified where the assessee suffered bona fide confusion due to a delayed and defective upload of the order summary. Limitation should run from the physical communication of the order-in-original.	Click Here	CGST Act, 2017
SECTION 107	Arvind Fashion Ltd. v. State of Haryana	Where an assessee promptly pursued a rectification application after receiving a demand order and filed an appeal immediately after its rejection, the period spent on rectification must be excluded from the limitation period for filing the appeal.	Click Here	CGST Act, 2017
SECTION 129	Trimble Mobility Solutions India (P) Ltd v. State of UP	Penalty orders were quashed where the e-way bill expired due to a vehicle breakdown, but a fresh e-way bill was generated before interception. Mere expiry of the e-way bill, without evidence of intent to evade tax, is not sufficient for imposing a penalty.	Click Here	CGST Act, 2017
SECTION 132	Aniket Verma v. Senior Intelligence Officer, Directorate General of GST Intelligence	A petitioner arrested for alleged bogus Input Tax Credit was granted regular bail after spending about six months in custody, as prosecution witnesses were officials, there was no risk of absconding, and further detention was unwarranted.	Click Here	CGST Act, 2017
SECTION 132	Ankur Agrawal v. Union of India	Bail conditions restricting an accused director’s travel and requiring passport deposit were modified. Given the need for frequent travel abroad as an operational head, the petitioner was permitted to travel on condition of disclosing the travel schedule to the trial court.	Click Here	CGST Act, 2017
SECTION 161	Sri Venkateshwara Dairy Products v. Assistant Commissioner ST	Multiple petitions challenging SCNs and orders with anomalies (e.g., duplicate orders, wrong entities) were disposed of. The department’s SOP for rectification under section 161 was affirmed, allowing proper officers to rectify the impugned notices or orders within six months.	Click Here	CGST Act, 2017

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