IMPORTANT GST CASE LAWS 29.09.2025

SECTION	CASE LAW TITLE	Brief Summary	Citation	Relevant Act
–	Ruchika Industries vs. Union of India	The matter was remanded as the assessee could not file a reply to the Show Cause Notice (SCN) due to stress from medical issues, and was granted a fresh opportunity.	Click Here	GST
–	New Allied LPG appliances vs. Sales Tax Officer Class II/AVATO	An ex-parte order was set aside because the SCN was uploaded on the portal’s ‘Additional Notices’ tab, denying the assessee a proper opportunity to be heard.	Click Here	GST
–	Mohini Traders vs. State of U.P.	The High Court refused to interfere with confiscation and penalty orders where the e-way bill was generated much after the goods were intercepted by authorities.	Click Here	GST
–	Kanha Polymers vs. Additional Commissioner, CGST, Delhi North	The High Court held that a single, consolidated SCN can be issued for multiple years in cases involving the fraudulent availment of Input Tax Credit (ITC).	Click Here	GST
–	Indiana Steel Corporation vs. Joint Commissioner, CGST and Central Excise, Thiruvananthapuram	Orders were set aside for breach of natural justice because the assessee was not given a reasonable opportunity to cross-examine key witnesses.	Click Here	GST
–	Harbhajan Singh Thukral vs. Government of NCT of Delhi Department of Trade and Taxes	The High Court directed revenue to process a refund from the electronic cash ledger, with interest, as the demand against which it was adjusted was already cancelled.	Click Here	GST
Sec. 168	Mahadev Transport and Contractors vs. Assistant Commissioner	An assessment order issued without a Document Identification Number (DIN) is invalid but remains effective unless and until it is officially set aside by a court.	Click Here	GST

For More :- Read IMPORTANT GST CASW LAWS 28.09.2025