GST Weekly Flashback: 16 To 22 November 2025

Goods and Service Tax (GST) Weekly Flashback for the period from 16 to 22 November 2025. Supreme Court Supreme Court Pulls Up Siliguri CGST Commissioner for Defying Orders on Release of Seized Areca Nuts; Directs Personal Appearance Case Title: S.N. TRADING COMPANY & ANR. Versus UNION OF INDIA & ORS. The Supreme Court has pulled up Siliguri CGST Commissioner for defying orders on release of seized areca nuts. SC Seeks Detailed Affidavit From Trader After GST Dept. Fails to Release Seized Areca Nuts Despite Prior Orders Case Title: S.N. TRADING COMPANY & ANR. Versus UNION OF INDIA & ORS. The Supreme Court has sought a comprehensive affidavit from a partner of a trading firm after noting that the Central GST authorities failed to comply with its earlier directions ordering release of seized consignments of areca nuts and the vehicles transporting them. Delhi High Court GST Dept. To Consider Amended Business Address Before Passing GST Registration Cancellation Order: Delhi HC Case Title: Sakshi Goyal Proprietor Of Mis Parshavnath Industries Versus Principal Commissioner Central Gst, Delhi Anr. The Delhi High Court has held that the GST department should consider amended business address before passing gst registration cancellation order. GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand Case Title: M/S RBC Financial Services Pvt. Ltd. Versus Union Of India And Ors. The Delhi High Court has quashed the goods and service tax (GST) demand as the GST Demand Order did not give any reason beyond the claim that the taxpayer ‘did not reply’. Discretionary GST Pre-Consultation Rule: Delhi High Court Grants Interim Relief to Aadhar India Case Title: Aadhar India vs. The Additional Director, Directorate General of GST Intelligence The Delhi High Court has granted interim relief to Aadhar India in a significant challenge concerning whether pre-consultation before issuance of a Goods and Services Tax (GST) Show Cause Notice (SCN) is mandatory or discretionary. Delhi High Court Sets Aside GST Order After SCN Was Not Visible to Cancer-Stricken Taxpayer Who Later Died, Leaving Widow Unable to Respond Case Title: Sunita Rani Versus UOI The Delhi High Court has set aside a GST adjudication order after finding that the Show Cause Notice (SCN) and subsequent reminder notices were not visible to the taxpayer, who was suffering from cancer and later passed away, resulting in his widow being unable to respond to the proceedings. No Allegation of Fraud, Misstatement or Suppression: Madras HC Quashes GST Demands Issued U/s 74 Case Title: Neeyamo Enterprise Solutions Private Limited Versus The Commercial Tax Officer In a significant ruling reinforcing the strict preconditions for invoking the extended limitation under GST laws, the Madurai Bench of the Madras High Court has quashed six assessment orders, holding that tax department wrongly invoked Section 74 of the TNGST Act, 2017 without alleging fraud, wilful misstatement, or suppression of facts—the essential jurisdictional facts required under law. Delhi High Court Allows GST Appeal Without Pre-Deposit After Identical Tax Demand Raised by State and Centre Case Title: Vaneeta Impex Private Limited Versus UOI The Delhi High Court has ruled that a second GST demand on the same transactions cannot require another pre-deposit, allowing the company to appeal against a central tax order without paying the mandatory amount again. Delhi High Court Quashes GST Demand Order, Directs Fresh Hearing Subject To Payment Of 10K Case Title: M/S Walsons Services Pvt. Ltd. Versus Sales Tax Officer/Class Ii (Sto), Dgst & Anr. The Delhi High Court has set aside a GST demand order issued against the taxpayer and remanded the matter for a fresh adjudication, while imposing Rs. 10,000 as costs on the petitioner for the remand. Bombay High Court Bombay HC Quashes “Negative Blocking” of ITC Beyond Ledger Balance Case Title: King Enterprises Versus UOI The Bombay High Court has set aside a GST order blocking ITC far in excess of the taxpayer’s available electronic credit ledger balance. Allahabad High Court SGST Tax Officer Can’t Be Suspended Merely For Submitting Late Report In Fake ITC Case: Allahabad HC Case Title: Malikhan Singh Versus State Of U.P. And 4 Others The Allahabad High Court has held that the State Goods and Service Tax Officer (SGST Officer) cannot be suspended merely for submitting a late report. GST Dept. Has No Jurisdiction On Payments Received Post-GST But Work Completed Under VAT Regime: Allahabad HC Case Title: M/S Vimlesh Kumar Contractor Versus State of UP The Allahabad High Court has quashed GST proceedings initiated against a contractor for payments received in the GST era for work executed entirely during the VAT period. Allahabad High Court Quashes Suspension of Deputy Commissioner in Rs. 1.78 Crore Bogus GST Firm Case Case Title: Shriddha Kumari Versus The State Of Up And Another The Allahabad High Court has quashed the suspension order issued against a Deputy Commissioner of State Tax who was accused of failing to take timely action against a bogus GST-registered firm that allegedly caused a loss of ₹1.78 crore to the state exchequer. If Goods Are Not Recorded In Books Of Account, Then Proper Officer Shall Proceed As Per S. 73/74 of GST Act: Allahabad High Court Case Title: State of U.P. Versus Additional Commissioner Grade-2 Appeal- Commercial Tax Aligarh And Another The Allahabad High Court has dismissed a batch of writ petitions filed by the State of Uttar Pradesh, reaffirming that if the goods are not recorded in the books of account, then the Proper Officer shall proceed as per the provision of Sections 73/74 of the GST Act. GST Dept. Can’t Deny MOV-09/DRC-07 After Penalty Payment: Allahabad High Court Case Title: M/S Uflex Limited Versus UOI The Allahabad High Court has held that the GST department cannot refuse to issue Form GST MOV-09/DRC-07 merely because the penalty amount has already been deposited. Allahabad High Court Questions GST Demand on Pre-GST Work Contract; Directs State to Produce VAT Records Case Title: M/S Vimlesh Kumar Contractor Versus State Of U.P. And 3 Others The Allahabad High Court has raised serious questions over the GST Department’s attempt to levy Goods and Services Tax on work executed prior to the implementation of the GST regime and has directed the State authorities to produce original VAT records for verification. Repeated Attempts to Evade Mandatory GST Pre-Deposit: Allahabad HC Dismisses Writ Petition Case Title: M/S Simla Gomti Pan Products Pvt. Ltd. Versus Commissioner of State Tax U.P. Commissioners The Allahabad High Court, Lucknow Bench has dismissed a writ petition observing that the company repeatedly attempted to bypass the statutory requirement of depositing 10% of the disputed GST demand before filing an appeal. Allahabad High Court Sets Aside GST Registration Cancellation; Orders Fresh Show Cause Notice and Hearing Case Title: Vipul Kumar Singh Versus State Of UP The Allahabad High Court, Lucknow Bench, has quashed both the cancellation of GST registration and the subsequent rejection of the taxpayer’s appeal on limitation grounds. The Court held that the matter required reconsideration and directed the authorities to provide a fresh opportunity of hearing. Mere Expired E-Way Bill Can’t Justify Penal Action In Absence Of Any Tax Evasion Intention: Allahabad High Court Case Title: Sachin Jain Versus State of UP The Allahabad High Court, Lucknow Bench has set aside a penalty of Rs. 24,88,320 imposed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, holding that a mere technical lapse of an expired e-way bill cannot justify penal action in the absence of any intent to evade tax. Allahabad High Court Quashes GST Penalty for Non-Filling of Part-B of E-Way Bill; Orders Refund Case Title: M/S Archana Plasmould Versus State of UP The Allahabad High Court has set aside a penalty imposed under Section 129(3) of the Goods and Services Tax (GST) Act, ruling that mere non-filling of Part-B of an e-way bill—when all other documents are in order and no intention to evade tax is established—cannot justify penal action by GST authorities. E-Way Bill Expired Due to Driver’s Illness: Allahabad HC Quashes Rs. 9.29 Lakh GST Penalty Case Title: Kamla Machines Versus State of UP and 2 others The Allahabad High Court has quashed the penalty of Rs. 9.29 Lakhs as the e-way bill expired due to driver’s illness. Allahabad High Court Grants Bail in ₹99-Crore GST Evasion Case, Citing Long Incarceration and Documentary Nature of Evidence Case Title: Mukul Sharma Versus Commissioner The Allahabad High Court has granted bail to an accused alleged to have committed large-scale GST evasion, observing that the case is based entirely on documentary evidence and that the accused has already remained in jail for nearly one and a half years while the trial is yet to begin. Gauhati High Court Gauhati HC Questions Constitutional Validity Of Restricting ITC Through State Incentive Schemes, Suspends SCN Against Patanjali Foods Case Title: Patanjali Foods Limited Versus The State Of Assam And 4 Ors The Gauhati High Court has suspended four show-cause notices against Patanjali Foods while questioning the constitutional validity of restricting Input Tax Credit (ITC) through state incentive schemes, specifically Clause 8 of Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017. Kerala High Court GST | Cost Accountant’s Affidavit Can’t Be Ignored When There Is Admission From State Tax Officer’s Side: Kerala High Court Case Title: M/S.RIDHA POLYMERS Versus State of Kerala The Kerala High Court has held that the affidavit from the Cost Accountant cannot be ignored when there is admission from the state tax officer’s side. Telangana High Court Bidder Has No Right to Demand Allotment: Telangana HC Dismisses Digital Cloud Consulting’s Plea Over Customs e-Auction Case Title: Digital Cloud Consulting Services Private Limited Versus The Chief Commissioner of Hyderabad The Telangana High Court has dismissed a writ petition filed by Digital Cloud Consulting Services Pvt. Ltd. challenging the Customs Department’s refusal to allot two auctioned lots—Lot Nos. 11 and 12—from an MSTC e-auction conducted on January 3, 2024. Calcutta High Court Notification For Rectifying ITC Orders U/S 16(4) Ignored by Appellate Authority: Calcutta HC Remands Back Case Title: M/s. Svaksha Distillery Limited & Anr. Vs The Assistant Commissioner of WBGST, Barasat Charge and Ors. The Calcutta High Court has held that the Appellate Authority wrongly failed to consider the statutory relief introduced through the retrospective amendment to Section 16 and the special rectification procedure notified on October 8, 2024. Gujarat High Court GST Dept. Wrongly Classified Stock, Premises Insurance Policy as Motor Vehicle Insurance; ITC Can’t Be Denied: Gujarat HC Case Title: Arraycom(India) Limited Versus State Of Gujarat & Ors. The Gujarat High Court has held that the GST Department wrongly classified stock, premises insurance policy as motor vehicle insurance, so the input tax credit (ITC) cannot be denied.

GST Weekly Flashback: 16 To 22 November 2025

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GST Weekly Flashback: 16 To 22 November 2025

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