Goods and Service Tax (GST) Weekly Flashback for the period from 27 July to 2 August 2025.
Supreme Court
The Supreme Court has ruled that taxpayers retain the right to appeal even after paying tax and penalty under protest to secure release of detained goods under Section 129(1)(a) of the CGST/SGST Acts.
The Supreme Court on Monday disposed of a long-pending Public Interest Litigation (PIL) filed by Chartered Accountant Pradeep Goyal, which sought the creation of a mechanism to track Goods and Services Tax (GST) on services provided by foreign entities to Indian recipients. A bench comprising Justice B.V. Nagarathna and Justice K.V. Viswanathan treated the entire writ petition as a representation to the GST Council and directed the council to take an appropriate decision on the issues raised.
Delhi High Court
Delhi High Court Questions Rejection of Refund by GST Dept. Despite Appellate Order
The Delhi High Court has pulled up the GST Department for rejecting a refund claim despite a favorable order from the appellate authority and stated that such a rejection appears prima facie “unknown to law.”
Delhi High Court Dismisses Tata Play’s Plea Against Rs. 10.4 Crore GST Demand
The Delhi High Court has dismissed a writ petition filed by Tata Play Ltd challenging a Goods and Services Tax (GST) demand of over Rs. 10.4 crore for the financial year 2020–21, directing the company to pursue the statutory appellate remedy.’
Delhi High Court Sets Aside Rs. 11 Lakh GST Demand, Cites Improper Service of Show Cause Notice
The Delhi High Court has set aside a tax demand of ₹11,12,023 raised against Triveni Sales Corporation, holding that the company was denied a fair opportunity to respond to a Show Cause Notice (SCN) issued by the Department of Trade and Taxes, Government of NCT of Delhi.
The Delhi High Court has directed the GST department to conduct a fresh inspection of a business premises before taking a decision on restoring its Goods and Services Tax (GST) registration, which had been cancelled with retrospective effect due to address verification discrepancies.
The Delhi High Court has dismissed a petition seeking release of IGST refunds worth Rs. 1.19 crore, holding that no refund could be granted as the petitioner’s GST registration had been cancelled retrospectively from 2018.
Bombay High Court
GST Identity Fraud on Mumbai Grocer: Bombay HC Slams UIDAI, Bank & Tax Authorities for Inaction
The Bombay High Court has strongly rebuked the UIDAI, Union Bank of India, the Income Tax Department, and Gujarat GST authorities for allowing a shocking GST identity theft fraud to go unchecked for over five years.
Punjab and Haryana High Court
CGST Order Sent To Wrong Email Address Quashed: Punjab & Haryana High Court
The Punjab and Haryana High Court has set aside a CGST adjudication order passed against Eastman Auto and Power Limited, citing violation of principles of natural justice. The order dated 20.01.2025, issued by the Joint Commissioner, CGST Commissionerate, Faridabad, was quashed on the grounds that no notice or opportunity of hearing was given to the petitioner.
The Punjab & Haryana High Court has held that failure to notify change in partnership makes retired partners liable for GST dues.
Kerala High Court
The Kerala High Court has upheld the right to file an appeal even after opting to pay tax and penalty for release of detained goods under Section 129(1)(a) of the CGST/SGST Acts.
Uttarakhand High Court
GST Act beyond Understanding Of Common Man: Why Uttrakhand HC Says So?
The Uttarakhand High Court has quashed the cancellation of GST registration of a local restaurant, observing that the Goods and Services Tax (GST) regime remains “technically complex” for common citizens who are more focused on sustaining their daily business operations.
Allahabad High Court
The Allahabad High Court has set aside orders issued by the State GST authorities directing reversal of Input Tax Credit (ITC) and penalty against a purchasing dealer, holding that a buyer cannot be penalized for the default of a seller in depositing tax with the government treasury.
Chhattisgarh High Court
The Chhattisgarh High Court has held that input tax credit (ITC) is not eligible on CESS towards supply of electricity to BALCO’s township as it is a welfare activity.
Gauhati High Court
Anticipatory Bail Made Absolute for Assam Trader in GST Consignment Dispute: Gauhati High Court
The Kohima Bench of the Gauhati High Court has made absolute the interim anticipatory bail granted to Shri Abhimanyu Kumar @ Monu Singh, a forest produce trader from Kamargaon, Assam, in connection with a case involving a disputed consignment and GST-related documentation.
Rajasthan High Court
The Rajasthan High Court has granted bail to Gopal Rawat, accused of masterminding a massive fake invoicing racket involving input tax credit (ITC) fraud to the tune of Rs. 7.19 crore. The case has shaken the Jaipur business ecosystem and stirred debate over white-collar crime and tax evasion.
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