GST Weekly Flashback: 29 June To 5 July 2025
Goods and Service Tax (GST) Weekly Flashback for the period from 29 June to 5 July 2025.
Delhi High Court
Delhi High Court Declines Writ Petition Against GST Demand Over Alleged Fraudulent ITC Availment
The Delhi High Court has refused to entertain a writ petition challenging a GST demand and penalty arising from allegations of fraudulent Input Tax Credit (ITC) claims, holding that such cases must follow the statutory appellate route under the Central Goods and Services Tax (CGST) Act, 2017.
Bombay High Court
GST Registration Can’t Be Cancelled Without Proper Notice: Bombay High Court
The Bombay High Court has quashed an order cancelling a taxpayer’s GST registration due to the issuance of a vague and unsubstantiated show-cause notice.
Himachal Pradesh High Court
E-Way Bill Lapse Alone Not Enough For Imposing GST Penalty: Himachal High Court
The Himachal Pradesh High Court held that the absence of an e-way bill does not, by itself, justify the imposition of tax and penalty under Section 129 of the CGST Act.
Patna High Court
Illegal GST Recovery: Patna HC Imposes Rs. 10K Costs On SGST Dept.
The Patna High Court has quashed an illegal tax recovery made under the Goods and Services Tax (GST) regime and directed the State GST Department to refund the amount along with 9% simple interest and costs of Rs. 10,000.
Punjab and Haryana High Court
The Punjab and Haryana High Court has initiated contempt proceedings against senior officials of the Central Revenue Department for allegedly detaining a man unlawfully and obstructing the functioning of a court-appointed warrant officer.
GSTAT
In a landmark moment for India’s indirect tax regime, the Goods and Services Tax Appellate Tribunal (GSTAT) held its first-ever hearing on anti-profiteering matters, heralding a new phase in the adjudication of long-pending GST disputes. The session, presided over by Justice (Retd.) Sanjaya Kumar Mishra, former Chief Justice of the Jharkhand High Court and current President of GSTAT, represents a crucial turning point in resolving cases that were previously stuck with the now-defunct National Anti-Profiteering Authority (NAA).
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.
