IMPORTANT GST CASE LAWS 11.12.2025

Relevant Act	Section	Case Law Title	Brief Summary	Citation
Central GST Act, 2017	Section 29 (Cancellation of Registration)	Ms Imagine Marketing Ltd. v. Joint Commissioner CGST Appeals II Delhi	Cancellation of GST registration, revocation, and appellate rejection orders were set aside and registration was restored, as orders were non-speaking, lacked reasons, and failed to consider the assessee’s submitted replies and documents (violating natural justice).	Click Here
Central GST Act, 2017	Section 29 (Cancellation of Registration)	Ex Servicemen Welfare Association v. State of Bihar	Writ petition challenging registration cancellation was dismissed as the statutory appeal was filed with a delay of fifteen months and was correctly dismissed as time-barred. An oral plea of non-service of the original order could not be entertained in a writ petition.	Click Here
Central GST Act, 2017	Section 54 (Refund)	Mavenir Systems (P.) Ltd. v. Union of India	Refund of unutilized ITC on account of export of services could not be denied merely because e-BRCs/FIRCs (proof of foreign exchange receipt) were not produced during proceedings, as they were already available with the department.	Click Here
Central GST Act, 2017	Section 54 (Refund)	Saffron Communication (P.) Ltd. v. State of U.P.	Refund was permissible for advertisement tax collected by the municipality for the period after the GST rollout (July 1, 2017, onwards), as the municipality lost the power to levy the tax. Refund is subject to the principles of unjust enrichment.	Click Here
Central GST Act, 2017	Section 73 (Demands)	Rajkumar Rope Merchant v. State Tax Officer (FAC) E, Tamil Nadu	Where the assessee paid the demand post-SCN but received a final order (DRC-07) with enhanced interest, the matter was remitted for fresh adjudication. The DRC-07 was treated as an addendum to the SCN to allow the assessee a proper opportunity to reply and submit documents.	Click Here
Central GST Act, 2017	Section 73 (Demands)	MR Steels v. Deputy Commissioner of State Tax VI	Writ challenging an SCN issued pursuant to a search was not warranted at the SCN stage. Allegations of non-compliance (e.g., with Rule 139 or lack of hearing) should be raised and examined before the adjudicating authority first.	Click Here
Central GST Act, 2017	Section 73 (Demands)	Narayan Traders v. Assistant Commissioner of State Tax, Orissa	Writ petition challenging a finalized liability due to ITC mismatch was not maintainable as the petitioner failed to reply to notices and did not file a statutory appeal within the fixed limitation period. Factual disputes are unsuited for writ jurisdiction.	Click Here
Central GST Act, 2017	Section 79 (Modes of Recovery)	Samrat Marble Granite and Tiles v. Union of India	When an assessee filed statutory appeals and deposited the required pre-deposit, the department’s action to proceed with third-party recovery (DRC-13) and freeze the bank account before the appeal was decided was unwarranted.	Click Here
Central GST Act, 2017	Section 107 (Appeals)	Shatrughan Shaw v. Assistant Commissioner of State Tax	An appellate authority order dismissing an appeal ex parte without addressing appeal grounds or giving reasoned findings on the challenge (vague SCN, breach of natural justice) was held unsustainable (non-speaking order).	Click Here
Central GST Act, 2017	Section 174 (Repeal and Saving)	Saffron Communication (P.) Ltd. v. State of U.P.	Post-GST enactment, the statutory power of the Nagar Nigam (municipality) to levy advertisement tax was omitted. Thus, the demand notice and recovery certificate for tax post-GST were unsustainable and liable to be quashed.	Click Here

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