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Supreme Court judgments on Central Goods and Services Tax Act, 2017

11 judgments, latest first, from 2021 to 2025. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

Kesari Nandan Mobile vs Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
SC · 14 August 2025
[2025] 8 S.C.R. 936 : 2025 INSC 983
Issue arose whether the Central Goods and Services Tax Act, 2017 or any other law in force permits issuance of a second provisional attachment order u/s.83(1) of the Act after the initial provisional attachment order iss…
M/s Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate & Anr.
SC · 14 August 2025
[2025] 8 S.C.R. 1727 : 2025 INSC 982
The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods and…
M/s ASP Traders vs State of Uttar Pradesh & Ors.
SC · 24 July 2025
[2025] 7 S.C.R. 1462 : 2025 INSC 890
Whether, upon payment of tax and penalty by the appellant within the time stipulated in the notice u/s.129(3), the proper officer is still mandatorily required to pass a final order u/s.129(3), or whether the deeming fic…
Radhika Agarwal vs Union of India and Others
SC · 27 February 2025
[2025] 2 S.C.R. 1331 : 2025 INSC 272
Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).
Chief Commissioner of Central Goods and Service Tax & Ors. vs M/s Safari Retreats Private Ltd. & Ors.
SC · 3 October 2024
[2024] 10 S.C.R. 793 : 2024 INSC 756
Whether the definition of “plant and machinery” in the explanation appended to Section 17 of the Central Goods and Services Tax Act, 2017 applies to the expression “plant or machinery” used in clause (d) of sub-section (…
The State of Gujarat & Anr. vs Paresh Nathalal Chauhan
SC · 12 March 2024
[2024] 3 S.C.R. 1141 : 2024 INSC 277
Matter pertains to expunction of the observation by the High Court in an interim order that statutory protection contemplated u/s. 157 of the GST Act, in the nature of a good faith clause, not available to the officers o…
The State of Gujarat etc. vs Choodamani Parmeshwaran Iyer & Anr. etc.
SC · 17 July 2023
[2023] 8 S.C.R. 1139 : 2023 INSC 972
Central Goods and Services Tax Act, 2017 – s.69 – Summons issued under – Invocation of s.438, CrPC by the person summoned – Impermissibility of – Held: If any person is summoned u/s.69, 2017 Act for the purpose of record…
Union of India & Anr. vs M/s Mohit Minerals Pvt. Ltd. through Director
SC · 19 May 2022
[2022] 9 S.C.R. 300 : 2022 INSC 596
Constitution of India – Articles 246A and 279A – Constitution (One Hundred and First Amendment Act) 2016 – Central Goods and Services Tax Act, 2017 – Integrated Goods and Services Tax Act, 2017 – Recommendations of Goods…
Union of India vs Bharti Airtel Ltd. & Ors.
SC · 28 October 2021
[2021] 10 S.C.R. 825 : 2021 INSC 684
Central Goods and Services Tax Act, 2017 – ss. 16, 39, 49, 59 and 168 – Central Goods and Services Tax Rules, 2017 – Circular dated 29.12.2017 issued by the Commissioner (GST) – Validity of – Act of 2017 and Rules of 201…
Union of India & Ors. vs Vkc Footsteps India Pvt Ltd.
SC · 13 September 2021
[2021] 15 S.C.R. 169 : 2021 INSC 469
Central Goods and Services Tax Act, 2017 – ss. 54(3) and s.164 – Central Goods and Services Tax Rules, 2017 – r.89(5) – Writ petitions were filed in the High Court of Gujarat and High Court of Madras, challenging the val…
The Assistant Commissioner of State Tax and Others vs M/s. Commercial Steel Limited
SC · 3 September 2021
[2021] 7 S.C.R. 660 : 2021 INSC 441
Constitution of India – Ar.226 – Central Goods and Services Tax Act 2017 – s.107 – The case of Revenue that in the guise of an inter-State sale, the respondent was attempting to sell the goods in the local market by evad…

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