IMPORTANT GST CASE LAWS 08.12.2025
| Section/Form/Rule | Case Law Title / Subject | Brief Summary | Citation / Authority | Relevant Act |
| GSTR-3B Table 3.2 | Auto-population and non-editability | Auto-populated values in Table 3.2 of GSTR-3B (inter-State supplies to unregistered persons, composition taxpayers, and UIN holders) will be non-editable from the November 2025 tax period. Corrections must be made through Form GSTR-1A before filing GSTR-3B. | GSTN Advisory | CGST Act, 2017 & Rules |
| GSTR-9 | Technical Guide for FY 2024-25 | The ICAI released a revised Technical Guide providing detailed, table-wise instructions for preparing the GST Annual Return (Form GSTR-9), covering reporting, ITC, reconciliation, and legal changes. | ICAI Editorial Note | CGST Act, 2017 & Rules |
| GSTR-9C | Technical Guide for FY 2024-25 | The ICAI released a revised Technical Guide on the GST Reconciliation Statement (Form GSTR-9C), detailing preparation, reconciliation areas, compliance checks, and updated legal provisions. | ICAI Editorial Note | CGST Act, 2017 & Rules |
| Rule 10A | Auto-suspension of GST Registration | GSTN introduced an automated system to suspend GST registrations if bank account details are not furnished within 30 days or before filing GSTR-1/IFF. Suspension is auto-dropped upon updating bank details (non-core amendment). | GSTN Advisory | CGST Rules, 2017 |
| Section 6 | State of Karnataka v. Taghar Vasudeva Ambrish | The amendment to Notification No. 9/2017-IGST (Rate) to deny exemption for letting to registered persons was held to be prospective. Exemption for residential dwellings (Entry 13) applied where sub-lessees used the property for residence, as the exemption is activity-specific, not person-specific. | Click Here | IGST Act, 2017 |
| Section 9 | EVM Passenger Cars India (P.) Ltd., In re | Self-drive passenger car rentals without a driver are classified under SAC 997329 (Heading 9973), as no exclusive possession/effective control is transferred. The tax rate is equal to that on like goods (Entry 17(viia) of Notif. 11/2017), not Entry 17(viii). | Click Here | CGST Act, 2017 |
| Section 11 | Bagalkot Nirmithi Kendra v. Union of India | A petitioner society executing works for State/Union, governed by State officers, and funded by State grants, was held to be under complete governmental control and qualified as a “Government Entity” under Notification Nos. 12/2017 and 32/2017, thus qualifying for exemption. | Click Here | CGST Act, 2017 |
| Section 74 | Delhi Sales Corporation v. Principal Commissioner of Central Tax | When the petitioner paid tax and interest after summons but before the service of the Show Cause Notice (SCN), with contemporaneous intimation under Section 73(5), the further penal demand and SCN under Section 74(1) were unsustainable. Proceedings are deemed closed on depositing the 15% penalty (Section 74(5)). | Click Here | CGST Act, 2017 |
| Section 83 | Tvl.K.Rajagopalan and Co-Engineering Contractors v. Assistant Commissioner (ST) (FAC) | Conditional lifting of a provisional attachment of a bank account was warranted on the deposit of 10% of the disputed tax within 30 days, as SCNs related to the ITC dispute had already been issued. | Click Here | CGST Act, 2017 |
| Section 129 | Cross Wheels Auto (P.) Ltd. v. State of U.P. | Detention and penalty orders were quashed where the dealer had valid documents and GPS evidence showed the goods arrived within the e-way bill validity. Mere expiry of the e-way bill due to unloading delay (lack of space) does not establish intent to evade tax. | Click Here | CGST Act, 2017 |
| Section 161 | JCI Chemicals India (P.) Ltd. v. State of West Bengal | Dismissal of a rectification application without affording a personal hearing, as requested by the petitioner, was held to be not proper. | Click Here | CGST Act, 2017 |
For More :- Read IMPORTANT GST CASE LAWS 06.12.2025