GST Weekly Flashback: 29 June To 5 July 2025

Delhi High Court Declines Writ Petition Against GST Demand Over Alleged Fraudulent ITC Availment

The Delhi High Court has refused to entertain a writ petition challenging a GST demand and penalty arising from allegations of fraudulent Input Tax Credit (ITC) claims, holding that such cases must follow the statutory appellate route under the Central Goods and Services Tax (CGST) Act, 2017.

Bombay High Court

GST Registration Can’t Be Cancelled Without Proper Notice: Bombay High Court

The Bombay High Court has quashed an order cancelling a taxpayer’s GST registration due to the issuance of a vague and unsubstantiated show-cause notice.

Himachal Pradesh High Court

E-Way Bill Lapse Alone Not Enough For Imposing GST Penalty: Himachal High Court

The Himachal Pradesh High Court held that the absence of an e-way bill does not, by itself, justify the imposition of tax and penalty under Section 129 of the CGST Act.

Patna High Court

Illegal GST Recovery: Patna HC Imposes Rs. 10K Costs On SGST Dept.

The Patna High Court has quashed an illegal tax recovery made under the Goods and Services Tax (GST) regime and directed the State GST Department to refund the amount along with 9% simple interest and costs of Rs. 10,000.

Punjab and Haryana High Court

Contempt Proceedings Initiated Against GST Officials in Alleged Illegal Detention Case: Punjab & Haryana High Court

The Punjab and Haryana High Court has initiated contempt proceedings against senior officials of the Central Revenue Department for allegedly detaining a man unlawfully and obstructing the functioning of a court-appointed warrant officer.

GSTAT

GSTAT Holds Inaugural Hearing on Anti-Profiteering Cases, Marking a New Era in GST Dispute Resolution

In a landmark moment for India’s indirect tax regime, the Goods and Services Tax Appellate Tribunal (GSTAT) held its first-ever hearing on anti-profiteering matters, heralding a new phase in the adjudication of long-pending GST disputes. The session, presided over by Justice (Retd.) Sanjaya Kumar Mishra, former Chief Justice of the Jharkhand High Court and current President of GSTAT, represents a crucial turning point in resolving cases that were previously stuck with the now-defunct National Anti-Profiteering Authority (NAA).