Improtant GST Case Law 20.05.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
7 (CGST Act)	BKP Media Vision (P.) Ltd. v. Union of India	Transfer of leasehold rights in leased land is not “supply” under GST.	Click Here	Central Goods and Services Tax Act, 2017
9 (CGST Act)	Shree Girraj Food Products v. Union of India	Recovery stayed; demand based on CBIC circular for lower tax rate on food products; GST council to look into matter.	Click Here	Central Goods and Services Tax Act, 2017
16 (IGST Act)	Union of India v. Flemingo Duty Free Shop (P.) Ltd.	Revenue authorities to examine if tax effect on duty-free shop operation is revenue neutral before proceeding.	Click Here	Integrated Goods and Services Tax Act, 2017
16 (CGST Act)	Nikitha Traders v. Superintendent of CGST and Central Excise	Writ appeal dismissed; appellate remedy available for ITC denial due to mismatch.	Click Here	Central Goods and Services Tax Act, 2017
16 (CGST Act)	Genius Electricals and Electronics (P.) Ltd v. Additional Commissioner CGST Delhi West	Demand and penalty set aside due to non-consideration of reply and delayed personal hearing notice.	Click Here	Central Goods and Services Tax Act, 2017
29 (CGST Act)	Bajrang Lal Dargarh v. Union of India	Department directed to restore cancelled registration and pass reasoned order; registration cancelled for alleged fraud despite proofs.	Click Here	Central Goods and Services Tax Act, 2017
54 (CGST Act), 16 (IGST Act)	Patson Papers (P.) Ltd. v. Union of India	Assessee entitled to refund of unutilized ITC of Cess paid on coal used for manufacturing exported goods.	Click Here	Central Goods and Services Tax Act, 2017; Integrated Goods and Services Tax Act, 2017
73 (CGST Act)	Jai Optical v. Govt. of NCT of Delhi	Impugned order set aside; medical grounds for proprietor’s illness were not considered empathetically.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Gardgil Vohra Ventures (P.) Ltd. v. Sales Tax Officer Class II Avato	Assessee allowed to file reply to SCN as it was not received; challenge to extended limitation period subject to Supreme Court decision.	Click Here	Central Goods and Services Tax Act, 2017
73 (CGST Act)	Manoj Glass thru. Its Sole v. State of U.P.	Writ petition against ex-parte assessment order not maintainable as appeal remedy is available.	Click Here	Central Goods and Services Tax Act, 2017
74 (CGST Act)	Alms Frozen Foods (P.) Ltd v. Union of India	Recovery stayed; SCN alleging suppression of facts based on a circular pending Supreme Court consideration.	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act), 107 (CGST Act)	Anand Sales Enterprises v. Assistant Commissioner State Goods and Services Tax	Writ petition not maintainable; appeal under section 107 is available against demand order passed without personal hearing.	Click Here	Central Goods and Services Tax Act, 2017
75 (CGST Act)	Amar Agencies v. State of U.P.	Both demand order and appeal rejected without merits due to lack of hearing and appearance; matter remanded for fresh orders.	Click Here	Central Goods and Services Tax Act, 2017
93 (CGST Act)	General Trading Company v. State of U.P.	Proceedings against deceased proprietor not sustainable; tax liability imposed on legal heir without hearing unsustainable.	Click Here	Central Goods and Services Tax Act, 2017
129 (CGST Act)	Fiserv Merchant Solutions (P.) Ltd. v. State of UP	Mere non-filling of part-B of e-way bill does not attract penalty under section 129 unless tax evasion attempt proven.	Click Here	Central Goods and Services Tax Act, 2017
129 (CGST Act)	Maa Kamakhya Trader v. Additional Commissioner Grade 2	Authorities cannot change or supplement reasons for verification report (MOV-04) after due verification. Detention Order Quashed When Physical Verification Matches Invoice and No New Grounds Are Raised.	Click Here	Central Goods and Services Tax Act, 2017
132 (CGST Act), IPC	Imran Abdulkadar Chugda v. State of Gujarat	Anticipatory bail denied due to gravity of economic offense, necessity of custodial interrogation, and risk of evidence tampering.	Click Here	Central Goods and Services Tax Act, 2017; Indian Penal Code, 1860
169 (CGST Act)	K.S. Impex Ltd. v. Commissioner of Delhi Goods and Services Tax	Matter remanded; SCN uploaded in ‘additional notices’ tab not known to assessee, leading to ex-parte order.	Click Here	Central Goods and Services Tax Act, 2017