IMPORTANT GST CASE LAWS 23.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
7 (CGST Act)	Shashi Ranjan Constructions (P.) Ltd. v. Union of India	Transfer of development rights amenable to GST as assessee got right on property after completion post-GST regime.	Click Here	Central Goods and Services Tax Act, 2017
17(5)(d), 16(1) (CGST Act)	Chief Commissioner of Central Goods and Service Tax v. Safari Retreats (P.) Ltd.	Review petition dismissed; “functionality test” applies to determine if building is “plant” for ITC purposes, taking it out of exception.	Click Here	Central Goods and Services Tax Act, 2017
66 (CGST Act)	DHL Express India (P.) Ltd. v. Goods and Services Tax Council	Impugned order set aside and assessee permitted to file reply; proper opportunity to present case not provided after audit notice.	Click Here	Central Goods and Services Tax Act, 2017
69 (CGST Act)	Aniket Sovasaria v. Union of India	Bail granted for ITC fraud accused detained for over 3 months, given maximum sentence of 5 years and charge-sheet already laid in another case.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act), 168A (CGST Act), Notification Nos. 9/2023-CT & 56/2023-CT	Ashish Singhal v. PR. Commissioner of Delhi Goods and Services Tax	Challenge to notifications extending time limit for passing order under section 73(9) subject to outcome of Supreme Court SLP.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Ashish Singhal v. PR. Commissioner of Delhi Goods and Services Tax	Demand of ITC Due to Retrospective Supplier Cancellation: Order Set Aside as Supplier’s Cancellation Quashed	Click Here	Central Goods and Services Tax Act, 2017
107(6)(b) (CGST Act)	Union of India v. Yasho Industries Ltd.	Pre-deposit for Appeals: Payment Through Electronic Credit Ledger Valid : Supreme Court	Click Here	Central Goods and Services Tax Act, 2017
168A (CGST Act)	DHL Express India (P.) Ltd. v. Goods and Services Tax Council	Challenge to notifications extending limitation period for adjudication subject to outcome of Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017