GST Weekly Flashback: 11 To 17 May 2025
GST Weekly Flashback: 11 To 17 May 2025
Goods and Service Tax (GST) Weekly Flashback for the period 11 to 17 May, 2025.
Delhi High Court
No Effort Was Made By Petitioner To File Reply Or Documents: Delhi High Court Upholds Order Demanding Wrongfully Availed ITC
The Delhi High Court has held that upholds the Order Demanding wrongfully availed Input Tax Credit (ITC) as the petitioner did not make any efforts to file reply or documents.
Misuse Of S. 16 By Availing Wrongful ITC Causing Enormous Dent In GST regime: Delhi High Court Imposes Rs. 50K Cost On Accused
The Delhi High Court has imposed the cost Rs. 50K cost on accused challenging the order and held that the misuse of Section 16 of the Central Goods and Service Tax Act by availing wrongful Input Tax Credit (ITC) caused enormous dent in GST regime.
Rs. 1 Lakh Cost Imposed On GST ITC Fraud Accused For Misusing Writ Jurisdiction: Delhi High Court
The Delhi High Court has imposed the cost of Rs. 1 Lakh on the accused of wrongful availment of Input Tax Credit (ITC) for abusing the process of law.
Andhra Pradesh High Court
Alleged GST Evader To Be Examined In Presence Of An Advocate, Bars Detention Beyond Office Hours: Andhra Pradesh High Court
The Andhra Pradesh High Court has allowed the alleged GST evader to be examined in presence of an advocate and barred the detention beyond office hours.
The bench of Justice R Raghunandan Rao and Dr Justice K Manmadha Rao has directed the department to permit the petitioners to be accompanied by an advocate during the course of the examination of the petitioners as the petitioners apprehend that they would be subjected to coercive methods and that their statement that they have no knowledge of the affairs of any of these entities would not be accepted.
Jharkhand High Court
Summary Of Show-Cause Notice In Form GST DRC-01 Without Officer’s Digital Signature Quashed: Jharkhand High Court
The Jharkhand High Court has quashed the summary of show-cause notice in Form GST DRC-01 without the officer’s digital signature.
The bench of Chief Justice M.S. Ramachandra Rao and Justice Rajesh Shankar observed that summary of show-cause notice in Form GST DRC-01 as well as the order under Section 73 of the Jharkhand GST Act dated 28th August, 2024 do not bear the digital signature of the State Tax Officer.
Allahabad High Court
Allahabad High Court Disposes GST Petition After Clarification On Rs. 46 Lakh Credit Block, Not Debit
The Allahabad High Court has disposed of the GST petition after clarification on Rs. 46 Lakh credit block and not debited.
The bench of Chief Justice Arun Bhansali and Justice Kshitij Shailendra has observed that the plea raised by the petitioner, essentially pertains to the debit entry having been made by the respondents, qua a sum of Rs. 46,01,645, which aspect has been clarified and indicated as having been blocked only, the apprehension as expressed by the petitioner and the foundation for filing the petition is taken care of.
Karnataka High Court
Wrongful GST ITC Availment: BNSS Provisions Applicable To Criminal Proceedings Under GST: Karnataka High Court
The Karnataka High Court has held that the provisions of Bhartiya Nagrik Suraksha Sanhita, 2023 (BNSS) is applicable to criminal proceedings under Good and Service Tax (GST).
Gujarat High Court
The Gujarat High Court has directed the GST Council to decide on compensation cess on Branded Tobacco Products export via merchant exporters.
Patiala House Court
Rs. 75 Crore Fake GST ITC Fraud: Patiala House Court Grants Anticipatory Bail To Accused
The Patiala House Court, Delhi has granted anticipatory bail to the person accused of orchestrating a Rs. 75 crore fake Input Tax Credit (ITC) fraud.
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.
