Goods and Service Tax (GST) weekly flashback for the period 13 To 19 April 2025.
Supreme Court
Dealers Can’t Claim ITC For Purchases Linked To Exempt Sales Under UPVAT Act: Supreme Court
The Supreme Court has held that the dealers cannot claim Input Tax Credit (ITC) for purchases linked to exempt sales under Uttar Pradesh Value Added Tax Act (UPVAT Act).
Delhi High Court
Identity Discrepancies, Signature Mismatches: Delhi High Court Busts Confused Dummy Firm Operator
The Delhi High Court has refuses to extend the time limit to file the reply to the show cause notice for retrospective cancellation of GST registration citing identity discrepancies and signature mismatch.
Bombay High Court
Penalty U/s 122 (1A) Can’t Be Imposed Prior To 1st January 2021: Bombay High Court Restrains GST Dept. From Taking Coercive Actions
The Bombay High Court while staying the demand prima facie held that penalty under section 122 (1A) of the Central Goods and Service Tax Act (CGST Act) cannot be imposed prior to 1st January 2021.
Education Is Non-Commercial: Bombay High Court Quashes GST Demand On Goa University
The Goa Bench of Bombay High Court has quashed the Goods and Service Tax (GST) demand against Goa University citing the education is non-commercial in nature.
The bench of Justice M. S. Karnik and Justice Nivedita P. Mehta has observed that the GST was proposed on the sale of prospectus, sale of old newspapers, various fees towards sports, eligibility certificate, migration certificate, admission fee etc., received from students are also taken for the purpose of demand.
No GST On Transfer Of Land Development Rights/FSI: Bombay High Court
The Nagpur Bench of Bombay High Court has held that no Goods and Service Tax (GST) is payable on services supplied by any person by way of transfer of land development rights or Floor Space Index (FSI).
Bombay High Court Grants Interim Relief in GST Dispute Over Real Estate Revenue Sharing Arrangement
The Bombay High Court has granted interim relief in the GST dispute over real estate revenue sharing arrangement.
Madras High Court
Madras High Court Terms Arbitral Award Legally Flawed For Ignoring GST Hike Clause
The Madras High Court has termed arbitral award legally flawed for ignoring Goods and Service Tax (GST) hike clause.
Himachal Pradesh High Court
Rs 62.14 Lakh Minerals Frozen By GST Dept; ECIR Lodged In Delhi: HP High Court Declines Jurisdiction To Interfere In PMLA Arrest Order
The Himachal Pradesh High Court has declined its jurisdiction to quash the arrest order passed under the Prevention of money Laundering Act (PMLA) in the case of freezing of minerals worth Rs. 62.14 lakhs by the GST department.
Allahabad High Court
Allahabad High Court Slams GST Dept. For Not Verifying Seller’s Tax Details on Portal Before Drawing Adverse Inference Against Purchaser
The Allahabad High Court has slammed the GST department for not verifying seller’s tax details on portal before drawing adverse inference.
Kerala High Court
Kerala High Court Quashes Tax and Penalty Order For Wrongful IGST Credit Availment
The Kerala High Court has quashed tax and penalty order for wrongful Integrated Goods and Service Tax (IGST) credit availment.
Chhattisgarh High Court
File GST Appeal Upon GSTAT President Taking Charge: Chhattisgarh High Court De-Freezes Bank Account
The Chhattisgarh High Court has directed the assessee to file the GST appeal upon Goods and Service Tax Appellate Tribunal (GSTAT) President taking charge and directed the de-freezing of the bank account.
Calcutta High Court Refused To Reinstate GST Registration Due To These Reasons
The Calcutta High Court had refused to reinstate GST registration on the ground that the assessee was afforded multiple opportunities to present its case but failed to produce satisfactory explanations or evidence to justify the continuation of its GST registration.
AAR
No GST on Renting Residential Property To Social Justice Department for Backward Class Girls’ Hostel: Clarifies Authority: AAR
The Maharashtra Authority of Advance Ruling (AAR) has ruled that no Goods and Service Tax (GST) is payable on service of renting of residential building to the Social Justice and Special Assistance Department of Maharashtra Government for running a hostel for the backward class girls.
