Goods and Service Tax (GST) Weekly Flashback for the period 18 to 24 May 2025.
Supreme Court
The Supreme Court has held that pre-deposit payment via electronic credit ledger is a “valid” and “sufficient compliance.
Safari Judgement Review Petition Filed By GST Dept. Dismissed: Supreme Court
The Supreme Court has dismissed the review petition filed by the Goods and Service Tax (GST) department in the case of Safari Retreat.
The bench of Justice Abhay S. Oka and Justice Sanjay Karo has stated, “We have gone through the review petition and perused the Judgment and Order dated 03 October 2024 which has been sought to be reviewed. There is no error apparent on the record.”
Delhi High Court
Principal Place Of Business Not Found: Why Delhi HC Quashes Order Cancelling GST Registration?
The Delhi High Court has quashed the order cancelling the GST Registration in the case where no principal place of business was found on the ground that no opportunity of hearing was given to the petitioner/assessee.
Cost of Rs. 20K Imposed For Condonation Of Delay in Appeal Against Retrospective GST Cancellation: Delhi High Court
The Delhi High Court has condoned the delay in filing the appeal against retrospective GST cancellation subject to the cost of Rs. 20,000.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the Show Cause Notice was not served upon him and no documents, which were found to be the basis of the said Show Cause Notice, have also been served to the Petitioner. Moreover, the cancellation of the GST registration of the Petitioner is also retrospective in nature.
GST Exemption On House Keeping Services To Govt. Educational Institutions? Delhi HC Directs Dept To Determine Pre-Deposit
The Delhi High Court has directed the department to determine the pre-deposit for filing the appeal on the issue whether the entities to whom the Petitioner rendered housekeeping services were exempt from the levy of GST, in view of the definition of ‘pure services’ and ‘government entity’.
Madras High Court
GST | Limitation for Appeal to Be Counted from Date of Rectification Order if It Merges with Original Order: Madras High Court
The Madras High Court has held that the limitation for appeal to be counted from date of rectification order if it merges with original order.
Karnataka High Court
Rs. 9.51 Crores GST Demand Against Nexus Mall: Karnataka High Court Grants Liberty To Appeal
The Karnataka High Court has granted the Nexus Mall the liberty to file an appeal challenging the GST demand of Rs. 9.51 Crores.
The bench of Justice S.R.Krishna Kumar disposed of reserving liberty in favour of the petitioner to file an appropriate appeal before the appellate authority within a period of six weeks from today. The interim orders passed by the Court in the petition shall continue for a period of six weeks.
Patna High Court
Rectification Of GSTR 3B On Par With Contents Of GSTR-1 Allowed: Patna High Court
The Patna High Court has allowed the rectification of GSTR 3B on par with contents of GSTR-1.
The bench of Justice P. B. Bajanthri and Justice S. B. Pd. Singh has observed that it is error committed by the petitioner insofar as filling up of certain figures in the GSTR 3B return and it is not tallying with the GSTR 1 to that extent petitioner’s request is for rectification of the same.
