GST Weekly Flashback: 28 December 2025 To 03 Jan 2026

Here’s a Goods and Service Tax (GST) weekly flashback from 28 December 2025 To 03 January 2026. Madras High Court Pre-Consultation Mandatory Before GST SCN; Madras HC Quashes Multiple Proceedings Case Title: M/s.Tamilnadu Transmission Corporation Ltd. Versus The Commissioner Of GST Case No.: W.A.Nos.2659 The Madras High Court has held that the pre-consultative process mandated by CBIC circulars is compulsory before issuance of show cause notices, except in narrowly defined circumstances. Contractor Seeks Differential GST After Housing Board Applied Lower Tax Rate Contrary to Statutory Notification: Madras HC Directs Board to Decide Case Title: M/s. Kanthan Associates Versus State Of Tamil Nadu Case No.: WP No. 48149 of 2025 The Madras High Court has directed the Tamil Nadu Housing Board (TNHB) to consider and dispose of a contractor’s long-pending representation seeking payment of the differential Goods and Services Tax (GST) amount arising from the application of an allegedly incorrect tax rate on government construction contracts. Allahabad High Court No Toll Plaza Receipts Needed to Prove “Actual Movement” When E-Way Bills, Bank Payments, GST Returns Exist: Allahabad HC Case Title: M/S Raghuvansh Agro Farms Ltd. Versus State of U.P. and 2 others Case No.: Writ Tax No. – 3829 Of 2025 The Allahabad High Court has held that no toll plaza receipts needed to prove “actual movement” when e-way bills, bank payments & GST returns exist; state GST cannot probe central assessees without cross-empowerment; section 74 demands specific proof of fraud, not vague ‘circular trading’ allegations. Allahabad High Court Questions ‘Deemed Service’ of GST Orders Uploaded on Portal Case Title: M/S Bambino Agro Industries Ltd versus State of UP Case No.: WRIT TAX No. – 2707 of 2025 The Allahabad High Court has entertained a batch of writ petitions challenging GST adjudication orders allegedly served only through uploading on the GST common portal, raising a crucial question on whether such electronic availability amounts to valid “communication” for the purpose of limitation under the GST law. S. 74 Of GST Act Can’t Be Invoked Without Proof of Fraud or Wilful Suppression: Allahabad HC Case Title: M/S Kanpur Organics Private Limited Versus State of Uttar Pradesh and 2 others Case No.: WRIT TAX No. – 5836 of 2025 The Allahabad High Court has quashed proceedings initiated under Section 74 of the GST Act against a Kanpur-based fertiliser manufacturer, holding that the authorities failed to establish fraud, wilful misstatement or suppression of facts—mandatory prerequisites for invoking the provision. SGST Dept. Can’t Initiate Coercive Recovery Proceedings When GSTAT Is Non-Functional: Allahabad HC 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 coercive recovery proceedings initiated by State GST authorities in cases where the statutory remedy of a second appeal before the GST Appellate Tribunal (GSTAT) is unavailable due to the Tribunal not being constituted or made functional. CBI Corruption Probe | New GST Registration After Contractor’s Death Became Basis for Clearing Rs. 37 Lakh Railway Payment: HC Refuses To Discharge Case Title: Beena Parihar Versus CBI Case No.: Criminal Revision No. – 1284 of 2025 The Allahabad High Court, Lucknow Bench, has declined to discharge the accused widow involved in a CBI-led corruption case involving alleged illegal gratification in a Railway contract, where issues relating to change of proprietorship and GST registration also formed part of the prosecution narrative. Karnataka High Court Business Support to Foreign Entity Covered Under ‘Export of Services’: Karnataka HC Quashes Rs. 153.52 Crore GST Demand on ‘Intermediary Services’ Case Title: M/S. Kimberly Clark India Pvt. Ltd. Versus The Additional Commissioner Of Central Tax Audit-II Case No.: Writ Petition No.22966 Of 2025 (T-Res) The Karnataka High Court quashed a massive GST demand of ₹153.52 crore raised on the allegation that the company provided taxable intermediary services to its overseas group entity and held that the business support to foreign entity is covered under ‘export of services’. GST Demand on Flavoured Milk Quashes; Karnataka HC Orders Rs. 72.95 Lakh Refund Case Title: M/S. Dodla Dairy Limited Versus Usha Uppala Case No.: Writ Petition No. 21566 Of 2025 The Karnataka High Court has set aside GST demands raised on the flavoured milk and directed the department to refund Rs. 72.95 lakh along with applicable interest. Marketing, Technical Support Services Provided To Overseas Group Entity Are Export Of Services: Karnataka High Court The Karnataka High Court has refused to interfere with the rejection of a GST refund claim amounting to Rs. 18.92 lakh filed by a Bengaluru-based company, holding that the marketing support and technical support services provided to its overseas group entity do not qualify as export of services. B2C Supplies Wrongly Reported As B2B: Karnataka High Court Allows Correction In GSTR 1 Case Title: Rajlaxmi Marketing Versus The Assistant Commissioner Of Commercial Taxes Case No.: Writ Petition No. 103035 Of 2025 (T-Res) The Karnataka High Court has allowed correction in GSTR-1 in respect of misreporting of B2C supplies as B2B supplies. The bench of Justice M. Nagaprasanna disposed of a writ petition challenging GST orders for the financial year 2018–19, where ITC had been denied on the ground that the supplier allegedly failed to discharge tax liability, as required under Section 16(2)(c) of the CGST/SGST Acts. Andhra Pradesh High Court Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC Case Title: Sri Ganesh Steels And Cements Versus The Additional Commissioner Of Central Tax Case No.: Writ Petition No: 34400/2025 The Andhra Pradesh High Court at Amaravati has quashed a composite GST assessment order covering multiple financial years, holding that such an approach is contrary to the scheme of Section 73 and 74 of the CGST Act. Composite GST Assessment Order For 3 Separate Years Is Impermissible: AP HC Case Title: Shirdi Sai Enterprises Versus The Deputy Assistant Commissioner Of State Tax Case No.: Writ Petition No: 26594/2025 The Andhra Pradesh High Court has set aside a GST assessment order that clubbed together three different assessment years, holding that such a composite order is impermissible under law and contrary to binding judicial precedent. Electricity Supplied via Indian Intermediary to Foreign Buyer Qualifies as Zero-Rated Export for GST Refund: AP High Court Case Title: M/s. SEIL Energy India Limited Versus The Principal Commissioner of Central Tax Case No.: W.P.No.21938 of 2024 The Andhra Pradesh High Court has held that the electricity supplied via Indian intermediary to foreign buyers qualifies as zero-rated export for Goods and Service Tax (GST) refund. GST Seized Silver Stolen from Police Custody: AP High Court Orders Compensation to Trader Case Title: G R M Jewellers Versus The Assistant Commissioner Of State Tax Case No.: Writ Petition No: 9513/2024 The Andhra Pradesh High Court has held the State liable to compensate a bullion trader after silver seized during transit was stolen from police custody, invoking the doctrine of constitutional tort and limiting the shield of sovereign immunity. Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment Case Title: M/S. Rk Infracorp Private Limited Versus Assistant Commissioner State Tax Case No.: Writ Petition No: 32737/2025 The Andhra Pradesh High Court has set aside the levy of 18% GST on road works executed within an industrial area, holding that the issue requires fresh examination in light of official certification confirming the public nature of industrial area roads. Gujarat High Court GST | Non-Fermented Crushed Tobacco Leaves Packed In Small Retail Pouches Classified As “Chewing Tobacco”: Gujarat HC Case Title: Patel Products & Anr. Versus Union Of India & Ors. Case No.: R/Special Civil Application No. 2407 Of 2025 The Gujarat High Court has held that the non fermented non liquored crushed tobacco leaves packed in small retail pouches as “Chewing tobacco” under Tariff Heading 2403 9910. GST SCN U/s 74 Stayed Citing Absence of Suppression Despite Statutory Disclosure: Gujarat HC Case Title: Eris Lifesciences Limited Versus The Additional / Joint Commissioner & Ors. Case No.: R/SPECIAL CIVIL APPLICATION NO. 17494 of 2025 The Gujarat High Court has granted ad-interim protection against coercive GST proceedings, observing that the impugned Show Cause Notice (SCN) issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 appears to be prima facie without jurisdiction due to the absence of any material evidence of suppression of facts. Neither GST Appellate Authority Nor HC Can Condone Delays Beyond Maximum Period Expressly Permitted Under GST Act: Gujarat HC Case Title: M/S Tapi Ready Plast Versus State Of Gujarat & Ors. Case No.: R/Special Civil Application No.12047 Of 2025 The Gujarat High Court has held that neither the GST Appellate Authority nor the High Court itself can condone delays beyond the maximum period expressly permitted under the GST statute, even while exercising writ jurisdiction. Madhya Pradesh High Court 100% GST Penalty for Wrong Destination in E-Way Bill Upheld: MP HC Case Title: Amara Raja Batteries Limited Versus The State Of Madhya Pradesh And Others Case No.: Writ Petition No. 6736 Of 2022 The Madhya Pradesh High Court has upheld the imposition of a 100% penalty under Section 129 of the MP GST Act, 2017 for an incorrect destination mentioned in an e-way bill, holding that such an error could not be treated as a mere bona fide clerical mistake in the facts of the case. Jammu & Kashmir and Ladakh High Court GST Appeal Can’t Be Rejected for Non-Filing of Hard Copy: Jammu & Kashmir High Court Case Title: TC Tours Limited Versus Union Territory of J&K and ors. Case No.: WP(C) No. 809/2024 The Jammu & Kashmir and Ladakh High Court has quashed an order rejecting a GST appeal solely on the ground that the appellant failed to submit a hard copy of the appeal, holding that such rejection was unsustainable in law when the appeal had been duly filed online within the prescribed time. GST Refund Limitation Can’t Be Curtailed Retrospectively: J&K HC Upholds Vested Right to Claim Inverted Duty Refund Case Title: Bharat Oil Traders Versus Assistant Commissioner & anr. Case No.: WP(C) No. 192/2023 The High Court of Jammu & Kashmir and Ladakh has held that amendments curtailing the limitation period for claiming refunds under Section 54 of the CGST Act, 2017 cannot be applied retrospectively to defeat vested rights to Claim Inverted Duty refund that had already accrued prior to the amendment. Orissa High Court Audit Findings Communicated by Non-“Proper Officer” Held Jurisdictionally Invalid: Orissa HC Stays GST Demand Case Title: M/s. Ayushi Galvano Versus Commissioner (Audit), GST Case No.: W.P.(C) No.30871 of 2025 The Orissa High Court has stayed further proceedings pursuant to a GST demand-cum-show cause notice holding that the audit findings forming the very foundation of the demand were communicated by an non-proper officer who was not competent under the GST law. Rajasthan High Court Non-Functional GSTAT : Rajasthan High Court Grants GST Recovery Protection Case Title: M/s World Trade Park Ltd. Versus UOI Case No.: D.B. Civil Writ Petition No. 2385/2024 The Rajasthan High Court, Jaipur Bench has once again stepped in to protect taxpayers from coercive GST recovery proceedings in situations where the statutory appellate remedy before the Goods and Service Tax Appellate Tribunal (GSTAT) is unavailable due to its non-constitution. Order Communicated on GST Portal to Deceased Accountant’s Email: Rajasthan HC Restores GST Appeal Case Title: M/s Friends Cards Versus Deputy/joint Commissioner Case No.: D.B. Civil Writ Petition No. 10804/2025 The Rajasthan High Court, Jaipur Bench has set aside an order rejecting a GST appeal on the ground of limitation, holding that the appellate authority failed to properly consider the genuine reasons for delay, particularly the fact that the impugned order was uploaded on the GST portal and emailed to an accountant who had already passed away. Rajasthan HC Refuses Writ Against GST Section 74 Proceedings, Directs Assessee to Avail Statutory Appeal Case Title: M/s Shree Balaji Metal Works Versus UOI Case No.: D.B. Civil Writ Petition No.13625/2025 The Rajasthan High Court, Jaipur Bench has declined to entertain a writ petition challenging proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017, holding that the issues raised were predominantly factual in nature and could be effectively examined by the statutory appellate authority. AAR GST Under RCM Payable On Patent Filing Fees In Japan As it Amounts To Import Of Legal Services: AAR Applicant’s Name: MEDTRAINAI TECHNOLOGIES PRIVATE LIMITED Ruling Date: 24th December 2025 The West Bengal Authority for Advance Ruling (AAR) has clarified that Indian companies must pay Goods and Services Tax (GST) under the reverse charge mechanism (RCM) for reimbursement of expenses related to patent filings in foreign jurisdictions. GST Exemption Granted To Charitable Institution for Tree Plantation and Maintenance Activities: AAR Applicant’s Name: Sadbhavna Seva Foundation Ruling Date: 23/12/2025 The Gujarat Authority for Advance Ruling (AAR) has held that large-scale tree plantation and post-plantation maintenance activities carried out by a registered charitable institution qualify as “charitable activities” and are exempt from Goods and Services Tax (GST). No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR Applicant’s Name: Premlata Rakesh Jain Ruling Date: 23/12/2025 The Gujarat Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is admissible for the goods or services utilized for the construction of warehouse or shed from which storage and warehousing services are provided as furtherance of business or provided on rent.

GST Weekly Flashback: 28 December 2025 To 03 Jan 2026

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