IMPORTANT GST CASE LAWS 20.12.2025
| Relevant Act | Section | Case Law Title / Advisory | Brief Summary | Citation / Source |
| CGST / IGST Act | GSTR-9/9C Advisory | GSTN Consolidated FAQs for FY 2024-25 | GSTN released a consolidated FAQ for filing GSTR-9 and GSTR-9C for FY 2024-25. It clarifies issues like ITC reporting, RCM disclosures, and reporting by e-commerce operators. | GSTN Advisory (Dec 2025) |
| Central GST Act, 2017 | Section 9 (Levy & Collection) | B2B Trucks (P.) Ltd., In re | For an online logistics portal facilitating payments, GST is payable only on the portal’s commission/subscription. The balance freight remitted to carriers via an escrow account is not “consideration” for the portal as the service is between the shipper and carrier. | Click Here |
| Central GST Act, 2017 | Section 16 (ITC Eligibility) | Karibasappa Durgappa Hadagali v. Additional Commissioner | Mismatches between GSTR-3B (claimed) and GSTR-2A (available) due to a supplier’s failure to file GSTR-1 should be handled by following the procedure in Circular No. 183/15/2022-GST. | Click Here |
| Central GST Act, 2017 | Section 16 (ITC Eligibility) | Hansaben Jayantibhai Patel, In re | TR-6 challans or pre-consultation letters used to pay differential IGST on imports are not valid documents for availing ITC. Only a re-assessed Bill of Entry reflected in GSTR-2B serves as valid proof. | Click Here |
| Central GST Act, 2017 | Section 16 / Rule 86A | ISKCON Steel Traders v. Union of India | Negative blocking of the Electronic Credit Ledger (ECL) is impermissible if no ITC is actually available. The department must use statutory adjudication and recovery provisions instead. | Click Here |
| Central GST Act, 2017 | Section 130 (Confiscation) | Panchhi Traders v. State of Gujarat | [Landmark Ruling] Confiscation under S. 130 is a “last resort.” For transit contraventions, S. 129 is the primary code. S. 130 can only be invoked if there is concrete evidence of intent to evade tax, not mere suspicion or mechanical application. | Click Here |
| Central GST Act, 2017 | Section 168A (Time Extension) | Aggarwal Traders v. Sales Tax Officer, Avato | The validity of notifications extending time limits (56/2023 and 9/2023) is left open subject to the Supreme Court’s final decision. | Click Here |
For More :- Read IMPORTANT GST CASE LAWS 19.12.2025