GST Weekly Flashback: 9 To 15 November 2025

Goods and Service Tax (GST) Weekly Flashback for the period from 09 to 15 November 2025. Supreme Court SC Dismisses PIL Seeking Stricter Checks in GST Registration to Curb Identity Fraud Case Title: Rudra Vikram Singh Versus Union Of India Case No.: Writ Petition(S)(Civil) No(S). 980/2025 The Supreme Court of India on Monday dismissed a public interest litigation (PIL) filed by advocate Rudra Vikram Singh, which sought stricter verification mechanisms in the Goods and Services Tax (GST) registration process to curb the misuse of stolen Aadhaar and PAN details for creating fake firms. The bench comprising Chief Justice of India D.Y. Chandrachud and Justice K. Vinod Chandran refused to entertain the plea, observing that the petitioner may instead make a representation before the Union Government, which could be considered on its merits in accordance with law. Delhi High Court GST Evasion Informer Can’t Claim Reward As A Matter Of Right: Delhi HC Case Title: XY Versus UOI Case No.: W.P.(C) 15498/2025 The Delhi High Court has held that the informer of the GST evasion cannot claim reward as a matter of right. The bench of Justice Prathiba M. Singh and Justice Shail Jain has questioned the maintainability of a petition filed by an informer seeking a reward for providing information that allegedly led to the detection of GST evasion by a private entity. The grant of such rewards is a matter of discretion, and not an enforceable right. GST Dept. Ought To Take Decision Expeditiously On Refund Applications: Delhi High Court Case Title: Gameloft Software Private Limited Versus Assistant Commissioner Of Central Tax, Range 152 & Anr. Case No.: W.P.(C) 16315/2025 & CM APPL. 66751/2025 The Delhi High Court has held that the GST department ought to take decision expeditiously on refund applications. The bench of Justice Prathiba M. Singh and Justice Shail Jain have observed that if there is delay by the Department in processing and granting refunds, it has a cascading adverse effect on the business of the tax payers as well. Fraudulent GST ITC Cases Not Fit For Writ Jurisdiction: Delhi High Court Case Title: VMG Foods Pvt. Ltd. Versus The Principal Commissioner Of Central Tax Delhi North & Anr. Case No.: W.P.(C) 12908/2025 & CM APPL. 52727/2025 The Delhi High Court has refused to interfere with a tax demand order involving alleged fraudulent availment of Input Tax Credit (ITC) worth ₹89 lakh, ruling that such disputes—based on complex factual analysis—must be addressed through the statutory appeal mechanism under the GST law, not under the Court’s writ jurisdiction. Closure of GST Proceedings Requires Income Tax Dept to Reconsider Reassessment For Income Escapement: Delhi High Court Case Title: Vedanta Limited v. Assistant Commissioner of Income Tax Circle 25(1), Delhi & Ors. Case No.: W.P.(C) 16378/2025 The Delhi High Court has set aside a Rs. 424 crore reassessment order issued against Vedanta Limited, holding that once the GST proceedings on the same transaction have been closed, the Income Tax Department must reconsider its case in light of that development. Wrongful ITC Availment: Delhi High Court Quashes GST Demand Notice Issued After Limitation Period Of 3 months Case Title: C.H. Robinson Worldwide Freight India Private Limited Versus Additional Commissioner, CGST -Delhi-South & Ors. Case No.: W.P.(C) 15508/2024, CM APPL. 65096/2024 The Delhi High Court has set aside a Show Cause Notice (SCN) issued by the Central Goods and Services Tax (CGST) Delhi (South) Commissionerate against a taxpayer for an alleged wrongful availment of Input Tax Credit (ITC) amounting to ₹11.85 crore for the Financial Year 2019-20, holding that the notice was issued and served beyond the statutory time limit of 3 months as prescribed under the CGST Act, 2017. Rs. 5 Lakh Cost Imposed On Trader Accused Of Wrongfully Availing GST ITC For Misleading The Court: Delhi HC Case Title: M/S Shiva Enterprises Versus Principal Commissioner, Department Of Trade And Taxes, Gnctd Case No.: W.P.(C) 13977/2025 The Delhi High Court has imposed the cost of Rs. 5 Lakh cost imposed on traders accused of wrongfully availing Input Tax Credit (ITC) for misleading the court. The bench of Justice Prathiba M. Singh and Justice Shail Jain have observed that the Petitioner has completely misled the Court about the nature of his business. The entire attempt appears to have been to somehow escape legal action by the Department in respect of ITC availed from fraudulent entities. Such conduct cannot be condoned. Madras High Court Madras High Court Questions Prolonged GST ITC Blocking Without Adjudication Case Title: Tvl. Red Rose Garments Versus Assistant Commissioner (ST) Case No.: W.P.No.31542 of 2025 and W.M.P.Nos.35330 & 35331 of 2025 The Madras High Court has questioned the prolonged blocking of Input Tax Credit (ITC) without adjudication. Madras High Court Quashes Ex Parte GST Order, Directs Fresh Assessment with 25% Tax Deposit Condition Case Title: M/s.Salem R.R.Catering Service Versus The Assistant Commissioner (ST) Case No.: W.P.No.41020 of 2025 and W.M.P.Nos.45974, 45981 and 45982 of 2025 The Madras High Court has set aside an ex parte Goods and Services Tax (GST) assessment order passed by the Guindy Assessment Circle, directing the tax authorities to conduct a fresh assessment after giving the assessee an opportunity to be heard — subject to a 25% pre-deposit of the disputed tax amount. GST Registration Cannot Be Permanently Cancelled for Procedural Lapse; Madras HC Orders Revival Case Title: Tvl.Hotel Meenatchi Versus Commercial Tax Officer Case No.: W.P.No.41810 of 2025 The Madras High Court has held that GST registration cannot be permanently cancelled for procedural lapse. The bench of Justice C. Saravanan held that the matter was fully covered by the earlier Suguna Cut Piece Center decision, which had laid down comprehensive guidelines for the revival of GST registrations cancelled due to non-filing of returns or other procedural defaults. Punjab & Haryana High Court Fake GST Invoicing | Punjab & Haryana High Court Grants Bail After 9 Months Of Custody Case Title: Arun Garg Versus State Of Haryana Case No.: CRM-M-25342-2025 The Punjab and Haryana High Court has granted bail to a Faridabad-based businessman accused of orchestrating a fake invoicing racket allegedly involving fraudulent Input Tax Credit (ITC) worth ₹23.66 crore under the Central Goods and Services Tax (CGST) Act, 2017 after 9 months of custody. Kerala High Court New S. 16(5) Applies Retrospectively: Kerala High Court Quashes GST Recovery Order Over ITC Rejection Case Title: Malabar Plaza Residency & Restaurant v. Assistant State Tax Officer & Others Case No.: WP(C) No. 40219 of 2025 The Kerala High Court has quashed a GST recovery order issued against a Kochi-based hotel and restaurant, holding that the taxpayer was entitled to claim Input Tax Credit (ITC) under the amended provisions of the Central Goods and Services Tax (CGST) Act. Kerala High Court Dismisses Plea Against GST Registration Cancellation Filed After 1 Year Delay Case Title: Shazil Shariff Versus The Chief Commissioner Of Central GST And Central Excise Case No.: WP(C) NO. 40805 OF 2025 The Kerala High Court has dismissed a writ petition challenging the cancellation of a GST registration filed after the delay of 1 year. The petitioner/assessee failed to make use of the statutory remedies within the time prescribed under the law. Calcutta High Court Calcutta HC Condones Delay Of 93-Day in GST Appeal Citing Consultant’s Illness Case Title: National Printing Works & Anr. Vs The Additional Commissioner, State Tax & Ors. Case No.: WPA 10826 of 2025 The Calcutta High Court has set aside the dismissal of a taxpayer’s appeal under the West Bengal Goods and Services Tax (WBGST) Act, holding that the delay in filing the appeal — caused by the serious illness of the firm’s tax consultant — was reasonable and deserved to be condoned. Assessee Can’t Be Compelled to Make Pre-Deposit Where Only Penalty and Interest Are in Dispute: Calcutta HC Case Title: Barjinder Singh Kohli Vs The Assistant Commissioner of Revenue & Ors. Case No.: WPA 19676 of 2025 The Calcutta High Court has remanded a GST appeal back to the appellate authority after holding that an assessee could not be compelled to make a pre-deposit in a case where only penalty and interest were in dispute and no tax demand existed at the time of filing the appeal. Allahabad High Court E-Way Bill Expiry Doesn’t Attribute To Tax Evasion Intention: Allahabad HC Case Title: M/S Trimble Mobility Solutions India Private Limited Versus State of UP Case No.: WRIT TAX No. – 205 of 2024 The Allahabad High Court has held that expiry of e-way bill does not attribute to intention to evade payment of tax. Allahabad HC Denies Bail in Cyber Fraud Case Involving Mobile Phones, ATM Cards, Cheque Books, GST Documents Case Title: Yesh Arya Versus State of UP Case No.: CRIMINAL MISC. BAIL APPLICATION No. – 28155 of 2025 The Allahabad High Court has refused to grant bail to an accused in a major cyber fraud case which involved mobile phones, ATM Cards, Cheque Books, GST Documents, citing the growing menace of digital crimes and emphasizing the need for strong judicial vigilance. Karnataka High Court GST Officers Not Empowered to Compel ‘Voluntary Payments’ During Searches, Must Be Refunded When Challenged: Karnataka HC Case Title: M/S. Gunnam Infra Projects Private Limited Versus The Union Of India Case No.: Writ Petition No.17779 Of 2025 (T – Res) The Karnataka High Court has held that payments made by an assessee during search or investigation proceedings, when claimed to have been made under duress, cannot be retained by the authorities without adjudication. Gujarat High Court Constitutional Validity of 180-Day ITC Reversal Rule Under GST: Gujarat HC Issues Notice Case Title: Priya Blue Industries Pvt. Ltd. Versus Union Of India & Ors. Case No.: R/Special Civil Application No. 2342 Of 2025 The Gujarat High Court has issued notice to the Union Government and State tax authorities on a writ petition challenging the constitutional validity and vires of the 2nd and 3rd provisos to Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017. Tripura High Court Tripura High Court Frowns On GST Dept. for Withholding MOV-09 Order; Directs Refund of Penalty with 9% Interest, Rs. 25K Cost Case Title: M/S R. G. Group Versus UOI Case No.: WP(C) No.611 of 2025 The Tripura High Court has come down heavily on the GST department for failing to issue the mandatory final order in Form GST MOV-09 after detaining a consignment of electrical goods and compelling the taxpayer to pay a penalty to secure release of goods and vehicle and has imposed cost of Rs. 25,000 on Superintendent of State Taxes, Government of Tripura, Enforcement Wing -III, Udaipur, Gomati Tripura.

GST Weekly Flashback: 9 To 15 November 2025

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GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products

Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC

Notification For Rectifying ITC Orders U/S 16(4) Ignored by Appellate Authority: Calcutta HC Remands Back

Telangana Govt. Issues SOP On Prevention, Rectification Of Multiplicity Of Orders For Same Cause Of Action Under TGST Act, 2017

GSTN Issues Advisory on Mandatory Furnishing of Bank Account Details Under Rule 10A

GST Dept. To Consider Amended Business Address Before Passing GST Registration Cancellation Order: Delhi HC

SGST Tax Officer Can’t Be Suspended Merely For Submitting Late Report In Fake ITC Case: Allahabad HC

GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand

SC Seeks Detailed Affidavit From Trader After GST Dept. Fails to Release Seized Areca Nuts Despite Prior Orders

Can I gift mutual funds to my wife? Know Taxability

GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC

Customs Brokers Accused of Allowing Large-Scale Misuse of CHA Licences in Rs. 600-Crore Import Fraud: Delhi HC Refuses to Grant Pre-Deposit Waiver

Valuation-Linked Excise Dispute Must Go to Supreme Court: Gauhati HC Dismisses Dept’s Appeal Against Johnson Products