IMPORTANT GST CASE LAWS 04.12.2025
| Section / Rule | Case Law Title / Ruling | Brief Summary | Citation | Relevant Act |
| Section 7 | Laila Nutra (P.) Ltd., In re | R&D activity undertaken for the Ministry of AYUSH, where the grant-in-aid provided by CCRAS constituted ‘consideration’, falls within the scope of ‘supply’ in terms of Section 7(1)(a) of the CGST Act. | Click Here | Central Goods and Services Tax Act, 2017 (CGST Act) |
| Section 9 | Sandhya Aqua Exports (P.) Ltd., In re | Export of processed frozen shrimp packaged in inner printed pouches/boxes and then inside a master carton (up to $25 \text{Kg), where the inner packing has a pre-determined quantity and printed specifications, attracts GST @ 5% as it immediately attains the characteristics of pre-packaged and labelled goods. | Click Here | CGST Act, 2017 |
| Section 9 | Sandhya Aqua Exports (P.) Ltd., In re | Export of processed frozen shrimps packed in individual plain pouches/boxes and then inside a plain master carton (up to $25 \text{Kg each) also attracts GST as the $25 \text{Kg pack is intended for retail sale to the ultimate consumer. | Click Here | CGST Act, 2017 |
| Section 11 | Laila Nutra (P.) Ltd., In re | R&D services provided by the applicant (Sub-Nodal agency) to a Central Government body were not exempted under Entry No. 3 or 3A of Notification No. 12/2017-CT (Rate), as the services were not rendered in execution of functions entrusted to a Panchayat or Municipality under Articles 243G/243W. | Click Here | CGST Act, 2017 |
| Section 11 | Tiffot (P.) Ltd., In re | Comprehensive solid waste management services (including collection, segregation, and disposal) provided by a private entity to CKCL (a public sector company performing municipal functions under Article 243W) were exempt under Entry 3B of Notification 12/2017-CT (Rate), as CKCL qualifies as a Governmental Authority and the activities fall under the Twelfth Schedule. | Click Here | CGST Act, 2017 |
| Section 16 | Becton Dickinson India (P.) Ltd., In re | The time limit for availing Input Tax Credit (ITC) applies to ITC based on a Bill of Entry (for imports) just as it applies to ITC based on invoices or debit notes. | Click Here | CGST Act, 2017 |
| Section 16 | Becton Dickinson India (P.) Ltd., In re | A TR-6 Challan (treasury instrument) for paying import IGST, even when combined with a Special Valuation Branch (SVB) order and demand letter, cannot be considered a valid document for ITC availment on imports, as it is not prescribed under customs law and lacks required assessment particulars. | Click Here | CGST Act, 2017 |
| Section 20 | Becton Dickinson India (P.) Ltd., In re | Provisions of the CGST Act and Rules apply mutatis mutandis (with necessary changes) to the IGST Act and Rules. | Click Here | Integrated Goods and Services Tax Act, 2017 (IGST Act) |
| Section 74 | J M Jain v. Union of India | While statements and materials from an Income-tax search do not directly bind CGST proceedings, the GST department can initiate its own investigation and issue a Show Cause Notice (SCN) based on its findings. An SCN accompanied by relied-upon documents, analysis, and computed GST is not vague. | Click Here | CGST Act, 2017 |
| Rule 86A | Shyam Sunder Strips v. Union of India | The availability of credit in the Electronic Credit Ledger (ECL) is a condition precedent for exercising power under Rule 86A. Blocking the ECL by an amount exceeding the credit available at the time of the order is illegal. | Click Here | Central Goods and Services Tax Rules, 2017 |
| Section 107 | Arjun Engineering Co. v. Additional Commissioner of Goods and Service Tax, North Delhi | A statutory appeal dismissed as time-barred due to a short one-day notice for a personal hearing and the counsel’s inability to appear (a violation of natural justice) warranted invocation of writ jurisdiction; the delay was condoned subject to costs. | Click Here | CGST Act, 2017 |
For More :- Read IMPORTANT GST CASE LAWS 03.12.2025