IMPORTANT GST CASE LAWS 10.06.2025

Section/Rule	Case Law Title	Brief Summary	Citation	Relevant Act/Rule
16 (CGST Act)	Enerzi Microwave Systems (P) Ltd., In re	ITC not valid for inputs used in warranty services provided to German company where parts are supplied free, as inputs do not participate in taxable outward supply.	CLICK HERE	Central Goods and Services Tax Act, 2017
17(5)(c) & (d) (CGST Act)	Hmsu Rollers (India) (P.) Ltd., In re	ITC on inputs and input services used for construction of immovable property (PEB structure and other capital goods for crane operation) is blocked.	CLICK HERE	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Juri Bhuyan v. Union of India	Matter reverted to SCN stage; non-speaking cancellation order for non-filing returns was without reasons and no personal hearing date was appointed.	CLICK HERE	Central Goods and Services Tax Act, 2017
30 (CGST Act)	Jenia Namchoom v. Union of India	GST registration to be restored upon payment of any pending statutory dues, as assessee had submitted returns and paid dues up to cancellation month.	CLICK HERE	Central Goods and Services Tax Act, 2017
54 (CGST Act)	Matrix Cellular (International) Services (P.) Ltd. v. Principal Commissioner State Tax	Department directed to refund inadvertently deposited money in Electronic Cash Ledger with 6% interest for default/delayed period.	CLICK HERE	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Som Fragrances (P.) Ltd. v. State of U.P.	Demand order treated as notice; assessee to be allowed to file objections and documents for consideration, as reminder notice was not served.	CLICK HERE	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Khaleeque Ahmed v. Superintendent CGST	Matter listed; department should create a proper SOP for consistent practice as pre-notice consultation and SCN not uploaded, and order uploaded late.	CLICK HERE	Central Goods and Services Tax Act, 2017
74 (CGST Act)	Infiniti Retail Ltd. v. Union of India	Appeal to be filed; writ petition not entertained as impugned order primarily relied on SCN, reply not considered, and demands were factual.	CLICK HERE	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Landmark Traders (P.) Ltd. v. Union of India	Order set aside and matter re-adjudicated; show cause notice uploaded on ‘Additional Notices Tab’ denying proper opportunity.	CLICK HERE	Central Goods and Services Tax Act, 2017
107 (CGST Act)	Rajesh Tanwar v. Commissioner, CGST, Delhi West	Assessee permitted to pre-deposit only for first order when amount duplicated in second order; amount paid during investigation adjusted towards pre-deposit.	CLICK HERE	Central Goods and Services Tax Act, 2017
130 (CGST Act), 73 (CGST Act), 74 (CGST Act)	Janta Machine Tools v. State of U.P.	Proceedings under section 130 cannot be initiated if excess stock found during survey; sections 73/74 should be initiated instead.	CLICK HERE	Central Goods and Services Tax Act, 2017
142 (CGST Act)	IPSEN Technologies (P.) Ltd. v. Commissioner of CGST and CX Kolkata South Commissionerate	Refund granted for service tax paid under reverse charge and credit reversed before utilization.	CLICK HERE	Central Goods and Services Tax Act, 2017
168A (CGST Act), Notification Nos. 09/2023-CT	Landmark Traders (P.) Ltd. v. Union of India	Challenge to notifications extending limitation period for adjudication subject to outcome of Supreme Court decision.	CLICK HERE	Central Goods and Services Tax Act, 2017