important-gst-case-laws-29-10-2025

IMPORTANT GST CASE LAWS 29.10.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 5	R.K.Ispat Ltd. v. Union of India	Challenge to a Show Cause Notice (SCN) issued by the Central Authority on the ground that the monetary limit did not exceed Rs. 1 crore was dismissed, as the fixation of monetary limits is only an administrative measure for optimal distribution of work, not a prohibition on the Central Authority’s jurisdiction.	Click Here	Central Goods and Services Tax Act, 2017
Section 6	R.K.Ispat Ltd. v. Union of India	Challenge to SCNs issued by the Central Authority on grounds of jurisdiction was rejected, as proceedings based on intelligence relating to tax evasion can be initiated by either the central or state administration.	Click Here	Central Goods and Services Tax Act, 2017
Section 11	Tvl. Batcha Noorjahan, In re	School bus services where fees are collected directly from parents are not exempt under Sl. 66 of Notification 12/2017-CTR, as the recipient of the service is the parents, not the educational institution.	Click Here	Central Goods and Services Tax Act, 2017
Section 49	Superintendent (AE) Thro Arihant Kumar Jain s/o Lal Chand Jain v. Virbhadrasinh Pratapsinh Chauhan	Where the applicant’s bail condition required a deposit credited to the Government account through the Electronic Cash Ledger (ECL), and the applicant undertook not to seek refund, the discharge of liability was established, and the bail was not cancelled.	Click Here	Central Goods and Services Tax Act, 2017
Section 67	Balaji Enterprises v. Principal Commissioner, DGGI, Meerut Zonal Unit	The petitioner is entitled under section 67(5) to obtain copies of electronic devices and records seized during a search and substantially cloned, in the presence of the Authorised Officer, unless written reasons are recorded that the supply would prejudice the investigation.	Click Here	Central Goods and Services Tax Act, 2017
Section 73	R.K.Ispat Ltd. v. Union of India	Challenge to a SCN on the ground that ‘bunching’ of notices for different financial years was not permissible was left open, as Section 74 does not prima facie prohibit SCNs for evasions spanning more than one financial year.	Click Here	Central Goods and Services Tax Act, 2017
Section 129	M.D. Traders v. State of Uttar Pradesh	Where goods in transit were intercepted only for e-way bill non-compliance but were accompanied by a proper tax invoice, the penalty should be levied only under section 129(1)(a) and not 129(1)(b). Authority directed to reassess penalty based on the tax invoice value.	Click Here	Central Goods and Services Tax Act, 2017
Section 130	S R Enterprises v. Union of India	Writ petition seeking to quash a confiscation order and demand notices was not entertained, and the petitioner was relegated to the efficacious alternative remedy of a statutory appeal against the confiscation order.	Click Here	Central Goods and Services Tax Act, 2017
Section 132	Narender Kumar v. Directorate General of GST Intelligence	Regular bail was granted to the applicant arrested for alleged fraudulent ITC (fake firms) as the prosecution complaint was filed, evidence was documentary, he had no criminal antecedents/flight risk, and the mere pendency of investigation against a co-accused could not justify the denial of bail.	Click Here	Central Goods and Services Tax Act, 2017
Section 161	Aruni Stone Crusher v. Superintendent Central GST and Central Excise	Authority was directed to first consider the maintainability and merits of the petitioner’s rectification application under Section 161 regarding a demand-cum-SCN (for GST on royalty/excess extraction) before proceeding further on the SCN, as the rectification application had not been addressed.	Click Here	Central Goods and Services Tax Act, 2017

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