GST Weekly Flashback: 22 To 28 June 2025
Goods and Service Tax (GST) Weekly Flashback for the period from 22 to 28 June 2025.
Supreme Court
Supreme Court Warns GST Defaulters Against Misusing Bail to Avoid Security Deposit
The Supreme Court has issued a stern warning to Central GST defaulters who have been exploiting a legal loophole to avoid depositing security amounts mandated for bail. In a strongly worded order, the apex court condemned what it described as a growing "tactic" among accused individuals—agreeing before high courts to deposit substantial amounts as a condition for bail, only to later approach the Supreme Court challenging those very conditions as unfair.
Supreme Court Dismisses DGGI’s SLP in ECrL Negative Blocking Case, Upholds Delhi HC Ruling
The Supreme Court has dismissed the Special Leave Petition (SLP) filed by the Directorate General of GTS Intelligence (DGGI) challenging the Delhi High Court’s decision that set aside the negative blocking of a taxpayer’s Electronic Credit Ledger (ECrL) under Rule 86A of the CGST Rules.
Kerala High Court
The Kerala High Court has set aside a Goods and Services Tax (GST) assessment order issued against assessee, citing duplication and conflicting conclusions between two orders passed by the same department on the same issue.
Gujarat High Court
Transfer of Leasehold Rights of Plot Not Taxable Under GST: Gujarat HC
The Gujarat High Court has quashed a GST demand raised against M/s Life Sciences Chemicals, holding that the transfer of leasehold rights in an industrial plot is not taxable under the Goods and Services Tax regime.
Rajasthan High Court
Rajasthan HC Expunges AAAR's ITC Remarks for Overstepping Appeal Scope in GST Valuation Case
The Rajasthan High Court has pulled up the Appellate Authority for Advance Ruling (AAAR) for exceeding its jurisdiction by commenting on Input Tax Credit (ITC) in a matter where it was not under challenge.
Himachal Pradesh High Court
The Himachal Pradesh High Court has set aside a GST order that imposed interest and penalty totaling over Rs. 2.43 crore terming the tax department's actions as “totally perverse” and “unsustainable in law.”
The Himachal Pradesh High Court in the fake Input Tax Credit (ITC) availment case, held that the investigation shall not be vitiated simply because the informant is the investigator.
Gauhati High Court
GST Registration Cancellation Notice Can Be Withdrawn If Dues Cleared: Gauhati High Court
The Gauhati High Court has held that the Goods and Service Tax (GST) registration cancellation notice can be withdrawn if dues are cleared.
Gauhati High Court Quashes GST Proceedings Over Non-Issuance of Proper Show Cause Notice
The Gauhati High Court quashed Goods and Service Tax (GST) proceedings initiated by the Assam State Tax Department, citing failure to adhere to the mandatory provisions of the Central Goods and Services Tax (CGST) Act, 2017.
Orissa High Court
The Orissa High Court has adjourned to June 26, 2025, the matter challenging the procedure adopted by the Search-cum-Selection Committee in appointing Judicial Members to the Goods and Services Tax Appellate Tribunal (GSTAT). Although officially listed in the June 23 cause list, discrepancies on the High Court’s online portal, which initially showed June 30 as the next hearing date, added confusion for stakeholders following the proceedings closely.
The Orissa High Court while interpreting the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023 held that a reconstituted Search and Selection Committee is well within its rights to restart the selection process de novo, especially when a member of the original committee demits office before the process concludes.
AAR
GST Weekly Flashback: 22 To 28 June 2025
The Maharashtra Authority of Advance Ruling (AAR) has ruled that Goods and Service Tax (GST) is payable on free area, amenities & charges under redevelopment deals.
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.
