IMPORTANT GST CASE LAWS 06.11.25
| SECTION/RULE | CASE LAW TITLE | Brief Summary | Citation | Relevant Act |
| Section 9 | Link up Textiles (P.) Ltd., In re | Made-to-order men’s pyjama sets (woven tops/bottoms, predominantly cotton) for export are classified as men’s nightwear under HSN 620721. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 9 | Link up Textiles (P.) Ltd., In re | For exported pyjama sets packed two per pack (pack value > Rs 1,000, set value < Rs 1,000), GST is 5% as the rate is determined per piece (set), and each set’s value is below the Rs 1,000 threshold. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 73 | Zakir Hussain v. Union of India | Non-consideration of a reply to an SCN filed after the stipulated time but before adjudication is a breach of natural justice, vitiating the order and requiring fresh consideration. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 73 | Eeya Metals and Alloys (P) Ltd. v. Assistant Commissioner ST | A writ petition challenging an SCN (alleging ineligible ITC) at the pre-adjudication stage was declined, as the petitioner had an adequate opportunity to object before the adjudicating authority. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 74 | Singhal Iron Traders v. Additional Commissioner | ITC reversal and penalty were unsustainable for purchases backed by e-way bills and bank payments, even if the supplier’s registration was later cancelled, as authorities failed to verify the supplier’s existence at the time of the transaction. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 74 | A.S. Met Corp. (P.) Ltd. v. Deputy Commissioner ST FAC | A plea of violation of natural justice failed because the assessee was given extensive documents and multiple hearing opportunities but did not submit responses. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 75 | Uday Glass House v. State of Uttar Pradesh | Mandatory safeguards of natural justice were breached when an order was issued without granting a personal hearing (despite a reply being filed) or passing a reasoned order. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 75 | Eeya Metals and Alloys (P) Ltd. v. Assistant Commissioner ST | Denying an assessee access to underlying facts and evidence (used in an SCN) on grounds of confidentiality violates natural justice, as all material must be provided for rebuttal. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Rule 86A | Eeya Metals and Alloys (P) Ltd. v. Assistant Commissioner ST | A credit ledger blocked pending investigation was not immediately unblocked, but expedited adjudication with strict timelines was ordered, with failure to comply resulting in automatic removal of the block. | Click Here | CENTRAL GOODS AND SERVICES TAX RULES, 2017 |
| Section 107 | Mrs.T. Porkodi v. Deputy Commissioner (CT) | A 288-day delay in filing an appeal (due to hospitalization) was condoned subject to an additional 5% deposit, as the assessment order was only uploaded to the portal without a hearing. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 107 | Rajesh Metals v. Commissioner CGST Delhi North | A possible breach of natural justice (non-consideration of a detailed reply) warranted relegation to a statutory appeal rather than a writ remedy, despite non-attendance at the personal hearing. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 107 | A.S. Met Corp. (P.) Ltd. v. Deputy Commissioner ST FAC | A writ petition was dismissed as grounds were absent where the department provided all materials and multiple hearing opportunities, but the petitioner failed to respond; a statutory appeal remedy existed. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 132 | Mukesh Kumar v. Additional Assistant Director, Directorate General of GST Intelligence | Bail was declined for a petitioner arrested for managing dummy firms that passed ineligible ITC (Rs 19.76 crores), considering the gravity of the offence and ongoing investigation. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
| Section 161 | Rajkishor Pati v. Union of India | A works contractor was permitted to rectify a clerical error (entering TDS GSTIN instead of regular GSTIN) as it caused no revenue loss or double benefit. | Click Here | CENTRAL GOODS AND SERVICES TAX ACT, 2017 |
Click Here :- Read IMPORTANT GST CASE LAW 04.11.2025