GST Weekly Flashback: 25 To 31 May 2025

Goods and Service Tax (GST) Weekly Flashback for the period 25 To 31 May 2025.

Delhi High Court

Allegations Of Fake Availment Of GST ITC: Delhi HC Refuses To Entertain Petition Challenging SCN and Order

The Delhi High Court has refused to entertain the writ petition challenging Show Cause Notice (SCN) alleging fake availment of Input Tax Credit (ITC) as the alternative remedy under Section 107 of the Central Goods and Service Tax Act, 2017 was available.

Gauhati High Court

GST DRC-01 Is Not A Substitute To Show Cause Notice Issued U/S 73 (1): Gauhati High Court

The Gauhati High Court has held that a summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the CGST Act as well as the SGST Act.

GST Cancellation Order Quashed, Guwahati HC Directs GST Dept. To Disclose Outstanding Dues

The Guwahati High Court while quashing the GST Cancellation Order, directed the Goods and Service Tax Department to disclose outstanding dues.

Gujarat High Court

GST Dept. Raises Demand Despite Rectification Of Mismatch Between GSTR-3-1 and GSTR-3B: Gujarat High Court Imposes Cost Rs. 1 Lakh on Dept.

The Gujarat High Court has imposed the cost of Rs. 1 Lakh on the GST department as it raised the demand despite of rectification of mismatch between GSTR-3-1 and GSTR-3B.

AAAR

Rotary Club Not Liable To Pay GST On Membership Subscription And Admission Fees: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the Rotary Club is not liable to pay Goods and Service Tax (GST) on membership subscription and admission fees.