Goods and Service Tax (GST) Weekly Flashback for the period from 8 to 14 June 2025.
Supreme Court
The Supreme Court is all set to decide the issue whether cash refunds are permissible for CENVAT credit that was transitioned into GST and later reversed under protest.
States Can Levy Separate Taxes On DTH and cable TV Services: Supreme Court
The Supreme Court has upheld the constitutional validity of entertainment taxes imposed by state governments on cable and Direct-to-Home (DTH) television services, affirming the legislative competence of states to tax the entertainment component of broadcasting services.
Delhi High Court
The Delhi High Court has ordered the timely disposal of Show cause notice (SCN) pertaining to Goods and Service Tax (GST) registration as prolonged suspension violates business rights.
Bombay High Court
Cash Credit Account Not An Account Holder’s Property; Exempted From GST Attachment: Bombay HC
The Bombay High Court has held that a cash credit account is not an account holder’s property and it is exempted from attachment under Goods and Service Tax (GST).
The Bombay High Court while allowing the Input Tax Credit (ITC) held that the engineering, design services exported to foreign group/sister company qualifies as “Export Of Services”.
Madras High Court
The Madras High Court has quashed the Goods and Service Tax (GST) assessment passed against the deceased person and allowed the legal heir of the deceased person to respond.
The Madras High Court has dismissed the Union Government’s appeal challenging GST refund directions issued to Flemingo Duty Free Shop Pvt. Ltd., operating at the Chennai International Airport.
Gujarat High Court
The Gujarat High Court while ruling in favour of the exporters has allowed the Integrated Goods and Service Tax (IGST) refunds on pending cases post omission of Rule 96(10) of the Central/State Goods and Services Tax Rules, 2017.
Absence Of DIN In Summons Issued By State Officers Doesn’t Invalidate Them: Gujarat High Court
The Gujarat High Court has held that the absence of a Document Identification Number (DIN) in summons or notices issued by State Officers does not invalidate them.
Rajasthan High Court
Rajasthan HC Grants Bail To Person Involved In Wrongfully Claiming GST ITC
The Rajasthan High Court, Jaipur Bench has granted the bail to the person involved in wrongfully claiming Input Tax Credit (ITC) under Goods and Service Tax (GST).
The Rajasthan High Court, Jaipur Bench has refused bail to the kingpin in Rs. 1800 Cr fake scrap racket and Directorate of GST Intelligence (DGGI) seized Rs. 2.41 Cr Cash and uncovered fake Input Tax Credit (ITC) scam uncovered.
Jharkhand High Court
The Jharkhand High Court while imposing the cost of Rs. 1 Lakh on the transporter held that the state GST department can act against CGST-registered entity for non-deposit of GST.
Allahabad High Court
The Allahabad High Court has denied Input Tax Credit (ITC) and has imposed a penalty on purchaser for failing to prove actual supply of goods beyond tax invoice.
Calcutta High Court
Calcutta HC Refuses to Interfere in GST Council’s Decision Imposing 5% GST On Kerosene Oil
The Calcutta High Court has refused to interfere in the GST Council’s decision imposing 5% GST on kerosene oil.
Orissa High Court
The Orissa High Court has adjourned the matter pertaining to the selection of Judicial Members for the Goods and Services Tax Appellate Tribunal (GSTAT). Although the case has been officially listed in the cause list dated June 23, 2025, the High Court’s online portal erroneously reflects the next hearing date as June 30, 2025, causing confusion among stakeholders tracking the proceedings.
AAR
18% GST On Shifting/Height raising of Transmission Towers/Lines: AAR
The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on Shifting/Height raising of Transmission Towers/Lines through a contractor on the request of the Dedicated Consumers such as railways, National Highway Authority of India etc. on receipt of payment of consideration in the form of adjustable deposit.
IGST Credit on Imported Sample Drugs Not Allowed Under Section 16(1) of CGST Act: AAR
The Maharashtra Authority of Advance Ruling (AAAR) has held that the Integrated Goods and Service Tax (IGST) credit on imported sample drugs is not allowed under section 16(1) of CGST Act.
Read More: CBI Raids Unearth Rs. 100-Crore GST Scam Involving 5 Customs Officers in Bihar, Jharkhand
