IMPORTANT GST CASE LAWS 10.11.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Sec 18 | Flytxt Mobile Solutions (P.) Ltd., In re | On a company merger, the closing balance of CGST and IGST in the electronic credit ledger of the transferor company can be transferred to the resulting company, even if the two GSTINs are not within the same state. | Click Here | CGST Act, 2017 |
| Sec 30 | Abound It Services v. State of Gujarat | Restoration of registration was permitted where the petitioner’s registration was cancelled for non-filing of returns, but they computed and deposited the entire tax, interest, and late fee and expressed readiness to file all pending returns. | Click Here | CGST Act, 2017 |
| Sec 54 | Aculife Healthcare (P.) Ltd. v. Union of India | Demand proceedings for refund granted on export of goods, sought under Rule 96(10), were set aside because Notification No. 20-2024, Dated 8-10-2024 was issued during the appeal’s pendency, omitting Rule 96(10). | Click Here | CGST Act, 2017 |
| Sec 70 | Harsh Wadhwani v. Additional Director General Directorate General of GST Intelligence, Raipur | Petitioners facing an inquiry for alleged fake ITC claims were protected from coercive action (like arrest) following summons, provided they cooperated with the investigation. The protection was limited to matters concerning the specified firms. | Click Here | CGST Act, 2017 |
| Sec 73 (Para 1) | Jothi Polymers (P.) Ltd. v. Commissioner of Commercial Taxes | An ex parte confirmation of demand for excess ITC was set aside and the matter was remitted for reconsideration, as the petitioner asserted bona fide reasons and sufficient cause for failing to reply to the show-cause notice. | Click Here | CGST Act, 2017 |
| Sec 73 (Para 2) | Srei Equipment Finance Ltd. v. Assistant Commissioner | All pre-approved resolution plan claims of tax authorities stood extinguished under the approved resolution plan (CIRP). Post-approval demand orders for those prior dues were without jurisdiction and liable to be quashed. | Click Here | CGST Act, 2017 |
| Sec 75 (Para 1) | Harsh Wadhwani v. Additional Director General Directorate General of GST Intelligence, Raipur | Where petitioners furnished a reply with objections to a notice regarding alleged fake ITC, authorities were directed to dispose of the objections by a speaking order as early as possible. | Click Here | CGST Act, 2017 |
| Sec 75 (Para 2) | Amman Try Trading Company (P.) Ltd. v. State Tax Officer – V (RS) | A non-speaking order confirming a demand on a corporate guarantee to a related party was set aside as unsustainable, because the adjudicating authority failed to consider the assessee’s defenses (e.g., non-taxability, absence of consideration, full ITC to recipient). | Click Here | CGST Act, 2017 |
| Sec 107 | MS RS Trading Co v. Principal Commissioner of CGST | The petitioner, found to be engaged in fraudulent availment of ineligible ITC based on fake invoices, was relegated to the appellate remedy of appeal under Section 107 rather than granting writ relief. | Click Here | CGST Act, 2017 |
| Sec 128A | Sun Tamil Nadu Security Management Services (P.) Ltd. v. Commissioner of GST and Central Excise | The benefit under the waiver scheme (interest/penalty on Section 73 demands) was allowed, as the assessee made substantial compliance by paying the entire tax and filing the application within the stipulated period, despite a minor delay in appeal withdrawal. | Click Here | CGST Act, 2017 |
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