IMPORTANT GST CASE LAWS 23.09.25
| SECTION | CASE LAW TITLE | Brief Summary | CITATION | RELEVANT ACT |
| Sec. 2, IGST Act | IDP Education India (P.) Ltd. v. Union of India | A company providing student placement services to its foreign parent isn’t an “intermediary” as it has no contract with the end service recipients (universities/students). Its services, therefore, qualify as an export. | Click Here | IGST Act, 2017 |
| Sec. 29, CGST Act | Vraj Traders v. State of Gujarat | An order cancelling GST registration was quashed because it violated the principles of natural justice; no supporting material was provided with the SCN, and no hearing was granted. | Click Here | CGST Act, 2017 |
| Sec. 29, CGST Act | Rishi Bawa v. Assistant Commissioner GST | Registration that was cancelled retrospectively for non-filing of returns was ordered to be restored, as the returns were later filed with dues, and the delay was caused by the cancellation itself. | Click Here | CGST Act, 2017 |
| Sec. 29, CGST Act | Shubham Singh v. State of U.P. | Where registration was repeatedly cancelled and a fresh show-cause notice was issued, the court directed the assessee to file a reply with the department rather than entertain the writ petition. | Click Here | CGST Act, 2017 |
For More:- Read IMPORTANT GST CASE LAW 21.09.2025