IMPORTANT GST CASE LAWS 09.10.2025
| Section/Issue | Case Law Title | Brief Summary | Citation | Relevant Act |
| Transitional Credit | Airports Authority of India vs. Union of India | HC directed the Airports Authority of India (AAI) to approach the appellate authority against the order rejecting its claim for CENVAT/Transitional Credit. The court held that interference under writ jurisdiction was not warranted as the order was appealable and there was no jurisdictional error. | Click Here | Central Goods and Services Tax Act (CGST) and/or relevant GST Transition Laws |
| Exemption (Notification No. 12/2017) | Bangalore Metro Rail Corporation Ltd., In re | AAR ruled that Bangalore Metro Rail Corporation Ltd. is not a ‘Governmental Authority’ as per Notification No. 12/2017, as it’s not performing municipal functions. Thus, its activity of granting a concession for construction and commercial exploitation of a metro station is not exempt from GST. | Click Here | Central Goods and Services Tax Act (CGST) and Notifications |
| 16(2)(c) & Recovery | Christie’s India (P.) Ltd. vs. Union of India | Stay on GST recovery and penalty order was granted conditionally upon the petitioner depositing Rs. 20 lakhs. The petitioner was challenging the constitutional validity of Section 16(2)(c), and the supplier’s partial payment had not discharged the full tax liability. | Click Here | Central Goods and Services Tax Act (CGST) |
| Writ Jurisdiction (Alternate Remedy) | Armita India Shipping (P.) Ltd. vs. State of Maharashtra | HC dismissed a writ petition that raised an arguable issue of violation of natural justice against an Order-in-Original. The petitioner was relegated to the alternate remedy of appeal, as no case was made out for bypassing the appellate authority. | Click Here | Central Goods and Services Tax Act (CGST) |
| Natural Justice / SCN | DK Enterprises vs. Union of India | HC held there was no violation of principles of natural justice as the Show Cause Notice (SCN) was served via e-mail and the assessee had complete knowledge of the proceedings. The assessee was relegated to the appellate remedy against the adjudication order for alleged fraudulent availment of ITC. | Click Here | Central Goods and Services Tax Act (CGST) |
For More :- Read IMPORTANT GST CASE LAWS 08.10.2025