GST Weekly Flashback: 14 To 20 December 2025

Here’s a Goods and Service Tax (GST) weekly flashback from 14 to 20 December, 2025. Delhi High Court Delhi High Court Declines to Interfere in GST Demand, Directs Taxpayer to Appellate Remedy Amid Pending Supreme Court Challenge Case Title: India Retail Mart Versus Commissioner Of DGST Case No.: W.P.(C) 19039/2025 & CM APPL. 79289/2025 The Delhi High Court has declined to exercise its writ jurisdiction in a GST dispute arising from extended limitation notifications, directing the taxpayer to pursue the statutory appellate remedy instead. Retrospective GST Registration Cancellation Invalid Without Prior Notice in SCN: Delhi HC Case Title: M/S Modi Packers Versus Superintendent Case No.: W.P.(C) 16684/2025 & CM APPL. 68463/2025 The Delhi High Court has held that GST registration cannot be cancelled retrospectively unless such action is specifically proposed in the show cause notice (SCN) and supported by cogent reasons. DGGI’s Investigative Powers Upheld: HC Dismisses Pleas Challenging GST Summons Case Title: Md. Aniqul Islam Versus DGGI Case No.: W.P.(CRL) 1710/2024, CRL.M.A. 16659/2024 The Delhi High Court has dismissed two writ petitions challenging summons issued by the Directorate General of Goods and Services Tax Intelligence (DGGI) under Section 70 of the Central Goods and Services Tax Act, 2017, holding that the summons are only a step in investigation and do not amount to initiation of proceedings or coercive action. GST Fraud Writ Kept Under Objections Without Removing Defects: Delhi HC Directs Statutory Appeal Without Limitation Bar Case Title: Navneet Bansal Versus Additional Commissioner CGST Delhi North Case No.: W.P.(C) 4723/2025& CM APPL. 21719/2025 The Delhi High Court has noted that the Goods and Service Tax (GST) fraud writ was kept under objections for 3 months without removing defects and directed the assessee to file statutory appeal without limitation bar. Agent Can’t Be Taxed For Services Of Principal: Delhi High Court Quashes Rs. 45.36 Cr GST Demand On NBCC Case Title: M/S NBCC (India) Limited Vs Additional Commissioner CGST Delhi South Case No.: W.P.(C) – 6687/2025 The Delhi High Court has set aside a Rs. 45.36 crore Goods and Services Tax (GST) demand raised against M/s NBCC (India) Limited in connection with the redevelopment of Kidwai Nagar (East), holding that the agent cannot be taxed for services of principal. Delhi High Court Quashes Ex-Parte GST Order Citing Denial of Effective Hearing Case Title: Neelmani Electricals Versus The Commissioner Of Delhi Goods And Services Tax & Ors. Case No.: W.P.(C) 16944/2025 The Delhi High Court has set aside an ex-parte GST adjudication order for the tax period April 2018 to March 2019, holding that the assessee was not afforded an effective opportunity to respond to the show cause notice before the demand was confirmed. The Court remanded the matter to the adjudicating authority while imposing costs and protective conditions to balance the interests of revenue. Pursue Statutory Appeal in Alleged Fake GST ITC Case: Delhi High Court Case Title: Manikjeet Singh Kals Versus UOI Case No.: W.P.(C) 4682/2025 & CM APPL. 21614/2025 The Delhi High Court has declined to entertain a writ petition challenging a GST adjudication order involving allegations of fraudulent availment of Input Tax Credit (ITC), holding that the assessee must first exhaust the statutory appellate remedy under the Central Goods and Services Tax (CGST) Act, 2017. Validity Of GST Notifications Extending Limitation Periods Pending Before SC: HC Declines to Interfere with Demand Case Title: Santosh Kumar Pandey Versus Union Of India And Ors. Case No.: W.P.(C) 15796/2025 & CM APPL. 64691/2025 The Delhi High Court has declined to exercise its writ jurisdiction to interfere with GST demand orders passed against a taxpayer for the financial year 2018–19, while granting liberty to file a statutory appeal, subject to payment of costs as a larger national controversy surrounding the validity of GST notifications extending limitation periods, an issue presently pending before the Supreme Court. GST Portal Glitch | Dept. to Restore Rs. 99.18 Lakh Transitional ITC to ISD: Delhi High Court Case Title: Clyde Pumps Private Limited Versus UOI Case No.: W.P.(C) 4400/2022 The Delhi High Court has granted relief to a Delhi-based manufacturing company by directing the GST department to restore and reflect transitional Input Tax Credit (ITC) of Rs. 99.18 lakh and held that substantive tax benefits cannot be defeated by glitches in GST portal. Bombay High Court Amnesty Schemes Are Final: Bombay HC Quashes Interest Demands After SVLDRS Discharge Certificate Case Title: Astute Valuers and Consultants Pvt. Ltd. Versus UOI Case No.: Writ Petition No. 74 Of 2023 The Bombay High Court has quashed the interest demands after the Discharge Certificate issued under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) and reaffirmed the finality of Amnesty Schemes. Madras High Court Branded Areca Nut ‘Supari’ Attracts 5% GST: Madras HC Case Title: N.V.K. Mohamed Sultan Rowther & Sons Versus The Additional Commissioner of CGST and Central Excise Case No.: W.P(MD)No.26155 of 2023 The Madurai Bench of the Madras High Court has ruled that Branded Areca Nut ‘Supari’ attracts 5% Goods and Service Tax (GST). GST Demand of Rs. 10.90 Lakh Quashed; Madras HC Orders Fresh Assessment After 50% Pre-Deposit Case Title: Tvl.Vinayaka Agency Versus The State Tax Officer Case No.: W.P.No.21596 of 2025 The Madras High Court has quashed a Goods and Services Tax (GST) demand of over ₹10.90 lakh raised against a Tirupur-based dealer, after finding that the tax authorities failed to consider the taxpayer’s reply before confirming the liability. The Court remitted the matter back to the assessing officer for a fresh decision, subject to the petitioner depositing 50 per cent of the disputed tax amount. Calcutta High Court ITC To Purchaser Can’t Be Denied Citing Supplier’s Retrospective GST Registration Cancellation: Calcutta HC Case Title: Shyamalmay Paul Versus Assistant Commissioner SGST, Siliguri Charge, Siliguri & Ors. Case No.: WPA 2192 of 2025 The Calcutta High Court, Circuit Bench at Jalpaiguri, has reiterated that retrospective cancellation of a supplier’s GST registration, by itself, cannot be the sole ground to deny Input Tax Credit (ITC) to a bona fide purchaser. Release of Detained Areca Nuts As It Is Perishible In Nature: Calcutta High Court Case Title: M/s. JJ Traders Vs Union of India & Ors. Case No.: WPA 2144 of 2025 The Calcutta High Court, Circuit Bench at Jalpaiguri, has declined to exercise its writ jurisdiction to set aside a GST penalty order passed against a trader dealing in areca nuts, holding that the dispute involves contested factual issues best examined by the statutory appellate authority. GST Dept. Can’t Ignore Disclosures GSTR For Mere Filing Delay: Calcutta High Court Case Title: Bidyut Autotech Private Limited and another Vs. The Assistant Commissioner of State Tax Case No.: WPA 12637 of 2025 The Calcutta High Court has set aside an appellate order confirming a substantial GST compensation cess demand against a motor vehicle dealer, holding that tax department cannot ignore disclosures made in the annual return merely because they were filed later, especially where the dispute is revenue neutral and involves unavailed input tax credit (ITC). Allahabad High Court GST Recovery Without Functional GSTAT Under Question, Allahabad HC Stays Coercive Action Case Title: M/S C.K. Constructions Versus State of UP Case No.: WRIT TAX No. – 7370 of 2025 The Allahabad High Court has raised serious concerns over recovery proceedings initiated by GST authorities when the statutory Goods and Service Tax Appellate Tribunal (GSTAT) is yet to become fully functional, holding that taxpayers cannot be deprived of their right to appeal merely due to administrative delays. GST Demand Stayed Against Closed Firm Citing Denial of Personal Hearing: Allahabad High Court Case Title: M/S Kapoor Marketing versus State Of U.P. Case No.: WRIT TAX No. – 1413 of 2025 The Allahabad High Court, Lucknow Bench, has stayed a GST demand order passed against a proprietorship firm after finding prima facie substance in the plea that the assessment was completed without granting a mandatory personal hearing, despite the firm having already shut down its business and surrendered its GST registration. Non-Filling of Part-B of E-Way Bill: Allahabad HC Quashes GST Penalty Citing Technical Glitch Case Title: Agrim Wholesale Private Limited Versus State Of U.P. And 2 Others Case No.: WRIT TAX No. – 6578 of 2025 The Allahabad High Court has set aside penalty orders passed under the Goods and Services Tax (GST) law against an e-commerce wholesale trader, holding that mere non-filling of Part-B of an e-way bill, without any intention to evade tax, does not justify levy of penalty under Section 129(3) of the GST Act. Chhattisgarh High Court GST Recovery Against Construction Firm Stayed Citing Non-Functional GSTAT: Chhattisgarh High Court Case Title: M/s JP Construction Co. Versus Commissioner (Appeal) Case No.: WPT No. 203 of 2025 The Chhattisgarh High Court has disposed of a writ petition filed by a Korba-based construction firm challenging an appellate GST order, holding that the petitioner may file a statutory appeal once the Goods and Services Tax Appellate Tribunal (GSTAT) becomes fully functional in the State. Karnataka High Court Endorsement Requirement Can’t Apply Retrospectively: Karnataka HC Quashes GST Demand Based on Prospective SEZ Rules Case Title: M/S Mk Travels Versus The Deputy Commissioner Of Commercial Taxes (Audit) 5.2 Case No.: Writ Petition No. 12106 Of 2023 (T-Res) The Karnataka High Court has quashed a Goods and Service Tax (GST) demand raised for the period July 2017 to March 2018, holding that amended Special Economic Zone(SEZ) Rules and a subsequent circular cannot be applied retrospectively. The tax authorities acted without jurisdiction by relying on requirements that came into force after the relevant tax period. Contractors Executing Works Contracts During Transition From VAT To GST Regime Can’t Be Saddled With Additional Tax Burdens: High Court Issues Directions Case Title: M/S.N.R. Kulkarni Nrk Construction Company Versus Uoi Case No.: Writ Petition No. 145682 Of 2020 (T-Res) The Karnataka High Court has reaffirmed that contractors executing works contracts during the transition from the Value Added Tax (VAT) regime to the Goods and Services Tax (GST) regime cannot be saddled with additional tax burdens arising solely due to the change in law. Karnataka HC Faults Appellate Authority for Rejecting GST Refund Appeal Without Merits Review Case Title: M/S. ABB India Limited Versus Joint Commissioner Of Commercial Taxes Case No.: Writ Petition No. 17412 Of 2025 (T-Res) The Karnataka High Court has set aside an order of the First Appellate Authority which had dismissed ABB India Limited’s GST refund appeal as not maintainable, holding that the authority had misconstrued the nature of the refund rejection and failed to examine the matter on merits. GST Refund Can’t Be Denied by Treating Export Services as ‘Intermediary’: Karnataka High Court Case Title: IDP Education India Pvt Ltd Versus The Union Of India Case No.: Writ Petition No. 16975 Of 2023 (T-Res) The Karnataka High Court has set aside a GST appellate order against an education services company and directed the tax authorities to sanction a refund of over ₹3.91 crore along with applicable interest, holding that the services rendered by the company do not qualify as those of an “intermediary” under the GST law. Dept. Can’t Bundle 5+ FYs Into Single GST SCN: Karnataka HC Case Title: M/S Pramur Homes And Shelters Versus UOI Case No.: Writ Petition No. 33081 Of 2025 (T-Res) The Karnataka High Court has held that the department legally bundles 5+ financial years (FYs) into a single GST show cause notice. Rajasthan High Court Rajasthan High Court Grants Bail in Rs. 10 Crore GST Evasion Case Case Title: Mahendra Kumar Khandelwal Versus State of Rajasthan Case No.: S.B. Criminal Miscellaneous Bail Application No. 14762/2025 The Rajasthan High Court has granted bail to the accused, Mahendra Kumar Khandelwal dealing in Scrap trading business, who was behind bars from 17.09.2025 (3 months) in an alleged Goods and Service Tax evasion case of Rs. 10 Crore. Rajasthan HC Scraps GST Levy on Royalty, Orders Fresh Review Under SC’s MADA Ruling Case Title: Jai Mines and Minerals Versus UOI Case No.: CW/16547/2025 In a significant development bringing much-needed clarity and uniformity to the long-standing controversy surrounding the taxation of royalty under the Goods and Services Tax (GST) regime, the Rajasthan High Court has set aside a substantial tax demand raised on royalty and District Mineral Foundation Trust (DMFT) payments and remanded the matter for fresh adjudication in line with the Supreme Court’s landmark ruling in Mineral Area Development Authority (MADA). Kerala High Court GST Dept. to Conclude Proceedings on Seized Cardamom Within 2 Weeks: Kerala High Court Case Title: K H Ali Versus Joint Commissioner Case No.: WP(C) NO. 44998 OF 2025 The Kerala High Court has directed the State GST enforcement department to expeditiously conclude proceedings relating to the seizure of cardamom transported without documents, observing that the matter is already pending before the statutory authority and should be decided after granting due hearing to the affected parties. GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC Case Title: Pazhassi Motors Versus State of Kerala Case No.: WP(C) NO. 45451 OF 2025 The Kerala High Court while quashing the Input Tax Credit (ITC) denial, held that once the taxpayer submits returns within the period stipulated in Section 16(5), the time limit under Section 16(4) of the CGST Act loses its significance. Orissa High Court File Appeal Before GSTAT; Mandatory Pre-Deposit Conditions Can’t Be Bypassed By Invoking Writ Jurisdiction: Orissa HC Case Title: Amit Kumar Das Versus The Joint Commissioner of State Tax Case No.: W.P.(C) No.23907 of 2025 The Orissa High Court has declined to adjudicate a GST dispute on merits and directed the petitioner to avail the statutory remedy before the Goods and Services Tax Appellate Tribunal (GSTAT), reiterating that mandatory pre-deposit conditions under the GST law cannot be bypassed even when writ jurisdiction is invoked. Jharkhand High Court Jharkhand High Court Grants Bail in Rs. 44 Crore GST Evasion Case After Filing of Prosecution Report Case Title: Prateek Kalbalia Versus Directorate General of GST Intelligence Case No.: B.A No. 11057 of 2025 The Jharkhand High Court has granted bail to an accused in a high-value GST evasion case involving alleged tax fraud of approximately Rs. 44 crore, holding that continued custody was not justified after submission of the prosecution report and considering the maximum statutory punishment prescribed under the GST law. Gauhati High Court 7-Day REG-17 Notice for Bank Detail Default Under Rule 10A Struck Down: Gauhati HC Restores GST Registration Case Title: Smti Jayati Kangsa Banik Versus UOI Case No.: Case No. : WP(C)/6586/2025 The Gauhati High Court has quashed a show cause notice issued by the GST Department for alleged violation of Rule 10A relating to updation of bank account details, where the notice was wrongly issued in Form GST REG-17 and only seven days’ time was granted to submit a reply. Punjab and Haryana High Court Punjab & Haryana High Court Grants Bail in Rs. 30 Crore GST Input Tax Credit Fraud Case Case Title: Manmohan Singh Versus State (Directorate General of GST Intelligence) Case No.: Criminal Misc. No. M-38179 of 2025 The Punjab and Haryana High Court has granted regular bail to an accused, Manmohan Singh arrested in a major Goods and Services Tax (GST) fraud case involving alleged wrongful availment of Input Tax Credit (ITC) amounting to over Rs. 30 crore. Andhra Pradesh High Court Composite GST SCN Against Godown Construction Firm Quashed: Andhra Pradesh High Court Case Title: Murali Krishna Godwons Versus The Assistant Commissioner Of Central Taxes Case No.: Writ Petition No: 30100/2025 The Andhra Pradesh High Court has set aside a composite show-cause notice issued under the Goods and Services Tax (GST) regime against a firm engaged in the construction of tobacco godowns. The decision reinforces the legal principle that composite show-cause notices spanning multiple assessment years are impermissible.

GST Weekly Flashback: 14 To 20 December 2025

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GSTAT Revokes Staggered Filing Protocol for Appeals U/s 112

Garnet Exports Are Regulated Irrespective of Inland or Beach Origin, Upholds Confiscation and Penalties: CESTAT

Customs Duty Demand, Penalties Imposed In Alleged Undervaluation And Misdeclaration Of Imported Automobile Parts Case Quashed: CESTAT

GST Weekly Flashback: 14 To 20 December 2025

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