IMPORTANT GST CASE LAWS 21.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
8 (Compensation to States Act, 2017)	Mercedes-Benz India (P.) Ltd. v. Union of India	Ground Clearance for motor vehicles for compensation tax levy prior to 26-7-2023 must be considered in laden condition; Notification No. 3/2023-CC (Rate) is prospective.	Click Here	Goods and Services Tax (Compensation to States) Act, 2017
9 (CGST Act)	Satguru Print and Packers v. Union of India	Petition challenging Circular No. 80/54/2018-GST to be governed by Supreme Court judgment as subject matter is pending.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	KMG Industrial Traders (P.) Ltd. v. Additional Commissioner Adjudication, CGST	Assessee directed to approach appellate authority for fake ITC claim, as 10% tax demand pre-deposited and personal hearing opportunities provided.	Click Here	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Nitco Coating Agency v. State of U.P.	Cancellation of GST Registration Without Physical Notice and Personal Hearing Set Aside	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Anmol Stainless (P.) Ltd. v. Deputy Commissioner of State Tax, Serampore Charge	Demand stayed; prima facie case against extended limitation period for SCN issuance under Notifications 9/2023-CT and 56/2023-CT.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Sandip Kumar Singh v. State of Jharkhand	Intimation and show cause notice without digital signature vitiated; merely having signature on impugned order is not sustainable.	Click Here	Central Goods and Services Tax Act, 2017
130 (CGST Act)	Srinivas Traders v. Assistant Commissioner of State Tax	Confiscation and penal proceedings under section 130 can only initiate after completion of process under section 129.	Click Here	Central Goods and Services Tax Act, 2017
161 (CGST Act), 107 (CGST Act)	Golden Industries v. Deputy State Tax Officer-1	Writ petition dismissed; appeal remedy under Section 107 available for rectification rejection order.	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Keshav Metals v. Commissioner of Delhi Goods and Services Tax	Service of SCN on Wrong Portal Tab and Lack of Hearing Leads to Setting Aside of Order	Click Here	Central Goods and Services Tax Act, 2017
169 (CGST Act)	Sandeep Garg v. Sales Tax Officer, Avato, Delhi	Assessee permitted to file an appeal; SCN issued in ‘additional notices and orders’ tab on GST portal	Click Here	Central Goods and Services Tax Act, 2017