GST Weekly Flashback: 01 To 07 June 2025
GST Weekly Flashback: 01 To 07 June 2025
Goods and Service Tax (GST) Weekly Flashback for the period 01 To 07 June, 2025.
Supreme Court
Rs. 5,712 Crore GST Demand Against Paytm’s First Games Stayed: Supreme Court
The Supreme Court has stayed proceedings related to a ₹5,712 crore Goods and Services Tax (GST) demand issued against First Games, a real-money gaming platform owned by Paytm’s parent company, One97 Communications.
The Supreme Court comprising of Justice Sanjay Karol and Justice Satish Chandra Sharma has granted the bail to the person accused of wrongful availment of Input Tax Credit (ITC) which was rejected by the Allahabad High Courts on the ground that accused has not surrendered when Supreme Court withdrew the concession of parole during the COVID-19.
Delhi High Court
The Delhi High Court has held that the opinion of the Department cannot be relied upon on a stand-alone basis, without any challenge to the order by the Appellate Authority for holding back refunds.
Rs. 8.99 Crores GST Refund Allowed; Dept. Failed To Challenge Order: Delhi High Court
The Delhi Court while allowing the Goods and Service Tax (GST) refund of Rs. 8.99 Crores held that so long as there is no challenge and no stay by the department, the refund could not have been held up.
The Delhi High Court has directed the GST department to upload separate DRC-07s in a case where India News has challenged Rs. 6.15 Crore GST demand in one show cause notice (SCN) for different financial years (FYs).
The Delhi High Court has discovered that certain writ petitions challenging the cancellation of GST registrations have been filed by fictitious petitioners.
Delhi HC Flags Dual ITC Demand on Sweet Shop-Cum-Restaurant; Limits Pre-Deposit for Appeal
The Delhi High Court has flagged the dual Input Tax Credit (ITC) demand on sweet shop-cum-restaurant and has limited the Pre-Deposit for Appeal.
The Delhi High Court has held that writ jurisdiction ought not to be usually exercised by High Court in fraudulent Input Tax Credit (ITC) availment cases.
IGST Demand On Non-Cross Charged Expenses Quashed: Delhi High Court
The Delhi High Court has quashed the Integrated Goods and Service Tax (IGST) demand on non-cross charged expenses.
Bombay High Court
GST Demand On Assignment Of Lease Hold Rights Of Land Allotted By MIDC Stayed: Bombay High Court
The Bombay High Court has stayed the Goods and Services Tax (GST) demand on the assignment of lease hold rights of a plot of land allotted on lease by the Maharashtra Industrial Development Corporation (MIDC), and the buildings constructed thereon, by the lessee to a third party, on the payment of a lump sum consideration.
Madras High Court
The Madras High Court has dismissed the petition challenging the restrictions imposed under Rule 36(4) of the CGST/SGST Rules for availment of Input Tax Credit (ITC).
Validity of TR-6 Challan for Import IGST Credit: Madras High Court to Examine
The Madras High Court is set to examine the issue of the validity of TR-6 Challan for Import Integrated Goods and Service Tax (IGST) Credit.
The Madras High Court has condoned 285-day delay in GST appeal on payment of additional 5% tax in pre-deposit.
Allahabad High Court
The Allahabad High Court has dismissed the writ petition filed by the Patanjali Ayurved challenging the GST penalty of Rs. 273.5 crore.
Gauhati High Court
GST DRC-01 Is Not A Substitute To Show Cause Notice Issued U/S 73 (1): Gauhati High Court
The Gauhati High Court has held that a summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the CGST Act as well as the SGST Act.
Orissa High Court
The Orissa High Court has issued the notice in a plea challenging personal interaction by the Goods and Service Tax Appellate Tribunal (GSTAT) Selection Panel for Judicial Member Post.
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
