Important GST Case Laws 19.09.2025
| SECTION | CASE LAW / NOTIFICATION TITLE | Brief Summary | Citation / Reference | Relevant Act |
| GST Rate Changes | FAQs-3 on the decisions of the 56th GST Council Meeting | The CBIC has issued FAQs detailing revised GST rates and exemptions for various goods and services, including handicrafts and petroleum imports, as decided in the 56th GST Council meeting. | Notification Nos. 9, 10, 11, 13, 14/2025 | CGST Act, 2017 |
| Procedural Advisory | No mandatory newspaper publication needed for revised stock prices: CBIC FAQs-4 | A new advisory allows voluntary re-stickering of unsold stock with revised prices before Sept 22, 2025, without needing newspaper ads. Manufacturers must inform dealers and consumers through other channels. | Click Here | CGST Act, 2017 |
| 16 | Tvl. A. T. Sabuthomas contractor v. State Tax Officer, Nilgiris | The disallowance of Input Tax Credit (ITC) as time-barred under section 16(4) was overturned, as the Madras High Court had already ruled in favor of the assessee on the same issue. | Click Here | CGST Act, 2017 |
| 62 | JPR Projects v. State of Andhra Pradesh | A best-judgment assessment order issued to a non-filer is automatically deemed withdrawn if the taxpayer files a valid return and pays the tax and late fees within 30 days of the order. | Click Here | CGST Act, 2017 |
| 74 | Parvinder Singh v. State of Bihar | A demand order for tax and penalty was set aside because it was initiated solely due to a communication gap; the taxpayer had already filed the return but failed to inform the tax authority. | Click Here | CGST Act, 2017 |
| 127 | Varun Enterprises v. Additional Commissioner (Appeal), State Tax, Bareilly | The court granted an interim stay on coercive recovery of a penalty for not mentioning the ‘biltee’ number on a tax invoice, conditional on the assessee depositing 20% of the disputed amount. | Click Here | CGST Act, 2017; UPGST Rules |
| 160 | Gayatri Minerals v. Assistant Commissioner of State Tax | An assessment order issued without a valid Document Identification Number (DIN) was set aside. The court directed fresh proceedings and excluded the intervening period for limitation purposes. | Click Here | CGST Act, 2017 |
| 169 | Tvl. A. T. Sabuthomas contractor v. State Tax Officer, Nilgiris | An assessment order was nullified because the officer did not attempt alternative methods of serving the notice (like registered post) after the first attempt failed and did not provide a personal hearing. | Click Here | CGST Act, 2017 |