Goods and Service Tax (GST) Weekly Flashback for the period 20 to 26 July 2025.
Supreme Court
GST on Casino Earnings? Supreme Court to Decide in Rs. 33,500 Crores Dispute
In a high-stakes legal battle with profound implications for India’s gaming and entertainment sectors, Delta Corp Limited—the country’s largest publicly listed casino operator—has mounted a comprehensive challenge before the Supreme Court against a Rs. 33,500 crore retrospective Goods and Services Tax (GST) demand issued by the Centre.
No GST Payable On Regulatory Functions of CERC, DGGI SLP Dismissed: Supreme Court
The Supreme Court while dismissing the Directorate General of GST Intelligence (DGGI) Special Leave Petition (SLP) has held that no Goods and Service Tax (GST) is payable on regulatory functions of Central Electricity Regulatory Commission (CERC).
Casinos Tell SC: GST on Total Bets is Confiscatory, Not Based on Actual Earnings
The Supreme Court continued hearing a batch of petitions filed by casino operators challenging Rule 31A(3) of the Central Goods and Services Tax (CGST) Rules, 2017. The rule mandates levying GST on the entire face value of bets placed by players, a provision the petitioners argue is arbitrary, excessive, and violative of constitutional principles.
5% GST on Flavoured Milk: Supreme Court Dismisses Centre’s Plea
The Supreme Court of India has upheld the classification of flavoured milk as taxable at 5% under GST, dismissing a Special Leave Petition (SLP) filed by the Union of India.
GST Levy by Clubs: Supreme Court Stays Recovery Against IMA
The Supreme Court issued notice to the Union Government on its appeal challenging the Kerala High Court’s landmark judgment that struck down key provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) allowing GST to be levied on services provided by clubs and associations to their own members.
Delhi High Court
Delhi High Court Refuses Writ Relief in Fake ITC Case Involving Invoices from Deregistered Supplier
The Delhi High Court has refused to entertain a writ petition challenging a GST demand related to allegedly fraudulent Input Tax Credit (ITC) claimed on invoices issued by a supplier whose GST registration had been cancelled retrospectively.
Bombay High Court
The Bombay High Court, Goa Bench has requested the Goods and Service Tax Council and Goods and Service Tax Network (GSTN) to provide a mechanism to enable cross-state Input Tax Credit (ITC) transfer in mergers and amalgamations.
Madras High Court
Bunching of GST Show-Cause Notices & Orders Impermissible: Madras High Court
The Madras High Court has quashed an assessment order passed by the Additional Commissioner of Central Taxes that bundled together tax demands for six financial years.
Gujarat High Court
The Gujarat High Court has upheld the Department’s decision to deny cross-examination of departmental officers who issued Summons/Arrest Memos in a Rs. 14.52 crore GST evasion case.
Rajasthan High Court
The Rajasthan High Court, Jaipur Bench, has granted bail to Dheeraj Singhal, accused in a multi-crore Goods and Services Tax (GST) fraud case.
Gauhati High Court
GST Registration Cancelled Over Non-Filing: Gauhati High Court Allows Revival If Dues Cleared
The Gauhati High Court has provided relief to a taxpayer whose GST registration was cancelled due to continuous non-filing of returns for over six months.
Allahabad High Court
The Allahabad High Court has set aside an Integrated GST (IGST) demand and penalty imposed on a business over a minor technical error in an e-way bill, ruling that such discrepancies cannot form the sole basis for seizure and punitive action in absence of tax evasion intent.
The Allahabad High Court has quashed a penalty order under Section 129(1)(b) of the CGST Act, 2017 as absence of physical activity at business premises is not enough to deny ownership.
Karnataka High Court
Karnataka High Court Quashes GST Appeal Dismissal for Non-Appearance on First Hearing Date
The Karnataka High Court has set aside an order by the Joint Commissioner (Appeals) that dismissed a GST appeal solely due to the assessee’s non-appearance on the very first date of hearing. The Court deemed such dismissal as premature and violative of procedural fairness.
No IGST Payable On Secondment Of Foreign Employees: Karnataka High Court
In a major victory for multinational subsidiaries operating in India, the Karnataka High Court has quashed a Rs. 57.95 crore Integrated Goods and Services Tax (IGST) demand, ruling that the secondment of foreign employees does not amount to a taxable supply of manpower services.
The Karnataka High Court has set aside two GST adjudication orders against a taxpayer on grounds of inadequate notice, directing the Commercial Tax Department to ensure a verifiable system for email delivery in future proceedings.
Jharkhand High Court
The Jharkhand High Court has granted anticipatory bail to Raaj Jaiswal, a Jamshedpur-based businessman, in connection with a case involving allegations of large-scale fake GST billing and fraudulent Input Tax Credit (ITC) claims.
Patna High Court
Fresh GST Registration Application Can’t Be Rejected Without Reasoned Order: Patna High Court
The Patna High Court has held that the fresh Goods and Service Tax (GST) registration application can’t be rejected without reasoned order.
Andhra Pradesh High Court
AP High Court Stays Rs 5.5 Crore GST Demand Citing Limitation Lapse
The Andhra Pradesh High Court has stayed further proceedings arising from a Goods and Services Tax (GST) assessment order, after allegations surfaced that the order was digitally signed beyond the legally permitted time frame.
Orissa High Court
Orissa High Court Refuses To Entertain Writ Alleging Illegal Exercise Of Power In Blocking GST ITC
The Orissa High Court has refused to entertain writ alleging illegal exercise of power in blocking Input Tax Credit (ITC).
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