Important GST case laws 15.12.2025

Relevant Act	Section	Case Law Title	Brief Summary	Citation
Integrated GST Act, 2017	Section 2 (Definitions – Proper Officer)	Talbros Sealing Material (P.) Ltd. v. Additional Commissioner of Customs Export	Where both Customs and GST Departments issued SCNs for an export-related refund, the matter required consideration as to who is the ‘proper officer’ with jurisdiction to decide the refund claim.	Click Here
Bombay Sales Tax Act, 1959	Section 5 (Classification)	Commissioner of Sales Tax v. Sudha Instant Soft Drinks and Essences	Processed items like pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned are not ‘fresh fruits’ under Entry A-23 and are therefore not exempt from tax.	Click Here
Central GST Act, 2017	Section 16 (ITC Eligibility)	A.H.Traders v. State of Karnataka	The order blocking the assessee’s electronic credit ledger (ECL) was quashed as it was based solely on generic allegations (fake invoices, non-existent premises) from enforcement reports without a pre-decisional hearing or the recording of independent reasons.	Click Here
Central GST Act, 2017	Section 54 (Refund)	Vinayak International Housewares (P.) Ltd. v. Union of India	All pending proceedings (summons, SCNs, orders) regarding IGST refunds based on Rule 96(10) of the CGST Rules were abated and quashed, as the said Rule was omitted without any saving clause from 8-10-2024.	Click Here
Central GST Act, 2017	Section 73 (Demand – Non-Fraud)	MK Travels v. Deputy Commissioner of Commercial Taxes	Demand for tax and interest on SEZ supplies (July 2017 – March 2018) solely for want of the authorized officer’s endorsement on invoices was held to be without jurisdiction, as it relied on subsequently amended SEZ Rules and a prospectively applicable circular.	Click Here
Central GST Act, 2017	Section 73 (Demand – Non-Fraud)	Wooden Craft v. Commissioner of Delhi Goods and Service Tax	The impugned order passed without hearing the assessee and in the absence of a reply was set aside (subject to cost of $\text{Rs. 20,000}$ ) as the SCN was only uploaded on the portal under the “additional orders and notices” tab. The assessee was permitted to file a reply.	Click Here
Central GST Act, 2017	Section 73 (Demand – Non-Fraud)	RBC Financial Services (P.) Ltd. v. Union of India	Where both the SCN and the final order passed thereafter failed to give any reason, they were unsustainable and the impugned order was set aside.	Click Here
Central GST Act, 2017	Section 73 (Demand – Non-Fraud)	Mam Raj Hari Ram v. Govt. of NCT of Delhi	The impugned order passed without hearing the assessee and in the absence of a reply was set aside as the SCN was only uploaded on the portal under the “additional orders and notices” tab. The assessee was permitted to file a reply.	Click Here
Central GST Act, 2017	Section 74 (Demand – Fraud)	Luxor Hospital v. Union of India	Ad-interim relief was granted to the petitioners challenging the SCN-cum-demand notice, restraining the respondents from passing a final order until the writ petition was heard, specifically regarding the non-issuance of Form GST DRC-01A ( $\text{S. 74(5)}$ ).	Click Here
Central GST Act, 2017	Section 107 (Appeals)	Vaneeta Impex (P.) Ltd. v. Union of India	A fresh pre-deposit for a CGST appeal could not be sought where the petitioner had already deposited the 10% pre-deposit for the State GST demand arising from the identical transaction and period (ITC availed from a supplier).	Click Here
Customs Act, 1962	Section 115 (Confiscation of Conveyances)	Rikhab Chand Jain v. Union of India	A writ petition against a confiscation and penalty order passed by CEGAT (Customs, Excise and Gold (Control) Appellate Tribunal) was not maintainable when an equally efficacious remedy was available by way of a reference to the High Court.	Click Here
Central GST Act, 2017	Section 168A (Power to Extend Time Limit)	Wooden Craft / Mam Raj Hari Ram / RBC Financial Services (P.) Ltd. v. Union of India	The validity of CBIC Notification Nos. 56/2023 and 9/2023 (extending time limits) was left open, as their validity was already under challenge before the Supreme Court.	Click Here

For More :- Read Important GST case law 12.12.2025