IMPORTANT GST LAWS 21.11.2025

Section of Act	Case Law Title	Brief Summary	Citation	Relevant Act
Section 9	Srikanth Industries, In re	A pack of ‘Mixed Talimpu Dinusulu’ (Channa dal, Urad dal, Mustard seeds, Jeera), where each component attracts 5% GST under different HSN codes, constitutes a mixed supply. Classification must follow the item attracting the highest rate (which in this case, is 5% for all components).	Click Here	Central Goods and Services Tax Act, 2017
Section 69	Mohd. Shamshad Saifi v. State of Haryana	Regular bail was granted to a petitioner implicated in a fake ITC racket who had admitted involvement but had been on interim bail without misuse, with no other criminal history, and no risk of absconding or tampering.	Click Here	Central Goods and Services Tax Act, 2017
Section 69, 169	Raman Kumar Chaurasia v. Directorate General of GST Intelligence, Ludhiana	Regular bail was granted to partners of a metal scrap firm accused of wrongful ITC (about Rs. 13 crores) and creating fake entities, despite the seriousness of the offence, given the documentary nature of evidence, ongoing trial, and prolonged custody with no risk of tampering or absconding.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Om Timber Gstin 09advpa8032e2zh v. State of U.P.	An ex parte order passed under Section 74 (involving fraud/suppression) was quashed for violation of natural justice because it was not passed on the fixed hearing date and no subsequent hearing notice was communicated to the petitioner.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	S.A. Iron & Alloys (P). Ltd. v. State of U.P.	A tax, interest, and penalty demand under Section 74 (fraud-based determination) based on alleged excess production/suppressed stock (from survey/electricity consumption) was invalid because the record lacked any finding of fraud, willful misstatement, or suppression with intent to evade tax.	Click Here	Central Goods and Services Tax Act, 2017
Section 74	Bharath Ready Mix Concrete v. State Tax Officer	A tax demand for alleged suppression of turnover of Ready Mix Concrete, based solely on an assumed cement-sand-pebbles ratio without concrete evidence or proof in returns, could not be sustained.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Tvl. Arokya Enterprises v. Deputy Commissioner (ST)	Appellate orders passed on merits without granting the petitioner a personal hearing after they sought an adjournment were set aside, and the Appellate Commissioner was directed to pass fresh orders after affording a due opportunity of hearing.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Barjinder Singh Kohli v. Assistant Commissioner of Revenue	Where the adjudication order imposed only interest and penalty with Nil tax demand, the mandate for pre-deposit on such orders was not in existence on the date of the appellate order, making the rejection of the appeal for non-compliance of pre-deposit erroneous.	Click Here	Central Goods and Services Tax Act, 2017
Section 107	Barjinder Singh Kohli v. Assistant Commissioner of Revenue	An appellate order rejecting an appeal filed within the condonable period on the ground of non-filing of a condonation application was set aside, as records showed such an application existed. The matter was remanded for consideration of the delay.	Click Here	Central Goods and Services Tax Act, 2017
Section 129	R. G. Group v. Union of India	When goods were detained and penalty was paid under duress to secure release, but no reasoned order confirming the penalty was issued thereafter, the levy and collection of the penalty lacked legal authority, entitling the petitioner to a full refund of the penalty with interest.	Click Here	Central Goods and Services Tax Act, 2017
Section 161	Nabati Food (India) (P.) Ltd. v. Assistant Commissioner of Central Tax & Central Excise, Chennai	The existence of prima facie duplication in ITC demand (adjudicated in an earlier order) warranted reconsideration under Section 161 (Rectification of Mistakes), and the matter was remitted for fresh determination.	Click Here	Central Goods and Services Tax Act, 2017

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