IMPORTANT GST CASE LAWS 22.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
2 (IGST Act)	IDP Education India Pvt Ltd v. Union of India	Assessee providing support services to foreign holding company for Indian students not an intermediary; refund claim of IGST cannot be rejected.	Click Here	Integrated Goods and Services Tax Act, 2017
9 (CGST Act)	Ashoka Buildcon Ltd. v. State of Jharkhand	Government contractor awarded in pre-GST period entitled to benefit of amended General Conditions of Contract in GST regime.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Mukesh Kumar Garg v. Union of India	Writ petition not entertained for fake ITC penalty as appealable order and factual adjudication not possible in writ.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Pret Study by Janak Fashions (P.) Ltd. v. Assistant Commissioner, Division Mcie	Writ Petition Not Entertained Due to Assessee’s Lack of Diligence in Responding to Show Cause Notice for Fraudulent ITC	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Dutt Metal Craft v. State of U.P.	Writ petition disposed of; apprehension about debiting electronic credit register addressed as amount was only blocked, not debited.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Banson Enterprises v. Assistant Commissioner CGST	Writ Petition Not Maintained for Procedural Challenges in ITC Denial When Appellate Remedy Exists	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Harsh Khanna and Sons HUF v. Assistant Commissioner GST Delhi East	Delayed GSTR-3B Filing: Writ Petition Not Entertained; Assessee Directed to Appellate Remedy for ITC Denial	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Ittefaq Steels and Scarp Traders v. Additional Chief Secretary	Order blocking electronic credit ledger based on borrowed satisfaction and without specific reasons impermissible in law.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	ESDS Software Solution Ltd. v. Assistant Commissioner of Commercial Taxes	Rectification of GSTR-1 for Mismatch Allowed for AY 2020-21 Onwards, Extending Circular 183/2022.	Click Here	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Garg Candle Works v. Commissioner, Delhi GST	Retrospective Cancellation of GST Registration not Allowed Based on Non-Filing of Returns After Assessee Applied for Cancellation	Click Here	Central Goods and Services Tax Act, 2017
30 (CGST Act)	Om Auto Wheels v. Commissioner of Central Goods & Service Tax Commissionerate	Assessee allowed to apply for revocation of cancellation of GST registration on condition of filing returns and depositing dues.	Click Here	Central Goods and Services Tax Act, 2017
30 (CGST Act)	Kirtidan Samarthdan Gadhavi v. State of Gujarat	Order cancelling registration set aside; assessee willing to deposit GST, interest, and penalty, and abide by GST provisions.	Click Here	Central Goods and Services Tax Act, 2017
49 (CGST Act), Rule 86A (CGST Rules)	A G Automotive v. State of Karnataka	Blocking of Electronic Credit Ledger Quashed for Lack of Pre-Decisional Hearing and Independent Reasons	Click Here	Central Goods and Services Tax Act, 2017; Central Goods and Services Tax Rules, 2017
54 (CGST Act)	Edelweiss Rural & corporate Services Ltd. v. Deputy Commissioner of Revenue	Direction to credit refund amount to credit ledger instead of bank account was self-contradictory when business closed and no tax dues.	Click Here	Central Goods and Services Tax Act, 2017
67 (CGST Act)	Gopal Trading Company v. State of U.P.	In case of excess stock found in search, proceedings under section 73/74 to be pressed, not section 130.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Pashmeen Overseas v. Commissioner of Delhi GST	Matter re-adjudicated;Opportunity of Hearing Granted for Section 73 Demand;	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 168A (CGST Act)	Krishna Sales v. Commissioner of Delhi Goods and Service Tax	Challenge to Notification Nos. 9/2023-CT and 56/2023-CT extending time limit subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 169 (CGST Act)	Krishna Sales v. Commissioner of Delhi Goods and Service Tax	GST demand order set aside; SCN uploaded on ‘Additional Notices Tab’ not known to assessee.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Kashedi Parshuram Highways (P.) Ltd. v. Union of India	Writ Petition Dismissed for Failure to Avail Statutory Appeal Remedy in Section 73 Demand	Click Here	Central Goods and Services Tax Act, 2017
73 (Finance Act, 1994)	Akash Tour and Travel v. Union of India	Service Tax Demand Order Quashed Due to Unexplained Delay in Adjudication	Click Here	Finance Act, 1994
74 (CGST Act)	Himalaya Wellness Company v. Union of India	Writ Petition Against Show Cause Notice Under Section 74 Dismissed as Premature	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act)	Reliable Trading Company v. Joint Director Directorate General of Goods and Services Tax Intelligence (DGGI) Zonal Unit, Meerut	Writ Petition Against Section 74 Demand Dismissed: Fraudulent ITC Allegations Fall Squarely Under Section 74	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Mayank Mineral v. State of U.P.	GST Demand Exceeding SCN Amount Upheld When Discrepancies Not Explained and Documents Not Produced	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Priya Enterprises v. State of U.P.	Demand Order Under Section 73(9) Set Aside for Denial of Personal Hearing, Remanded for Fresh Adjudication.	Click Here	Central Goods and Services Tax Act, 2017
93 (CGST Act)	Devendra Kumar Singh v. State of U.P.	Demand Order Against Deceased Proprietor Quashed; Proceedings Against Legal Heir Must Follow Due Process.	Click Here	Central Goods and Services Tax Act, 2017
107 (CGST Act)	Harsheel Auto Planet v. Commissioner (Appeals), CGST, Central Excise & Customs	Appeal Rejected for Pre-deposit Non-Compliance Set Aside; Appellate Authority Directed to Hear on Merits After Allowing Deposit.	Click Here	Central Goods and Services Tax Act, 2017
160 (CGST Act)	Andhra Cotton Stores v. Assistant Commissioner	Assessment Order Quashed for Absence of DIN; Fresh Proceedings Allowed with DIN.	Click Here	Central Goods and Services Tax Act, 2017
160 (CGST Act)	K.L.R. Constructions v. Deputy Assistant Commissioner STI	Assessment Order Quashed for Lack of Assessing Officer’s Signature; Proceedings Set Aside.	Click Here	Central Goods and Services Tax Act, 2017
161 (CGST Act)	Tvl.Kajah Enterprises (P.) Ltd. v. Assistant Commissioner (Inspection) (ST-IU)	Rectification application cannot be rejected without assigning reasons and providing hearing; reasons for no error apparent on face of record required.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act)	Pashmeen Overseas v. Commissioner of Delhi GST	Challenge to Notifications 09/2023-CT and 56/2023-CT extending limitation period subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act)	Tvl.N.V.R. Sons v. Union of India	Notifications extending time limit for passing order under section 73(9) valid and issued appropriately due to exceptional circumstances.	Click Here	Central Goods and Services Tax Act, 2017