GST Weekly Flashback: 4 To 10 May 2025

Goods and Service Tax Weekly Flashback for the period 04 to 10 May 2025.

Supreme Court

Supreme Court Hears Rs. 1.12 Lakh Crore GST Dispute on Online Gaming, Fantasy Sports, and Casinos

The Supreme Court began hearing a high-stakes constitutional and tax case that could transform India’s online gaming, fantasy sports, and digital entertainment industries. At the core of the dispute is a retrospective Rs. 1.12 lakh crore Goods and Services Tax (GST) demand issued against online gaming platforms, fantasy sports operators, casinos, and racecourses — dating back to July 2017.

Delhi High Court

Dept. Not at Fault as Assessee Failed to Check Portal, Didn’t Respond to Show Cause Notice: Delhi High Court

The Delhi High Court has held that the department is not at fault as petitioner failed to check the portal, did not respond to show cause notice.

Filing Of Undertaking On GSTN Portal For Recredit Of Substantial ITC via PMT-03 Allowed: Delhi High Court

The Delhi High Court has allowed the filing of undertakings on Goods and Service Tax Network (GSTN) portal for recredit of substantial Input Tax Credit (ITC) via PMT-03.

Rs. 1 Lakh Penalty Imposed On Exide Industries For Ignoring GST Notice: Delhi High Court

The Delhi High Court has imposed the penalty of Rs. 1 Lakh on the Exide Industries for not responding to GST notice but has quashed the Rs. 12 crore GST demand.

SCN Uploaded In ‘Additional Notices Tab’ At GST Portal: Delhi High Court Quashes Rs. 1.36 Crores Demand Order

The Delhi High Court has quashed the Rs. 1.36 Crores Demand Order on the grounds that the show cause notice was uploaded in ‘additional notices tab’ at GST Portal.

GST Dept. to Share Relied Upon Documents In Rs. 172 Crore ITC Fraud Case Involving Goods-less Invoices: Delhi HC

The Delhi High Court has directed the Goods and Service Tax Department (GST) to provide relied upon documents (RUDs) in Rs. 172 Crore Input Tax Credit (ITC) fraud case involving goods-less invoices.

Penalty For GST Evasion Can Be Imposed On ‘Any Person’ – Taxable Or Non-Taxable: Delhi High Court

The Delhi High Court held that the penalty for GST evasion under Section 122(1A) of the Central Goods and Services Tax Act 2017 is applicable on ‘Any Person’ whether taxable or non-taxable.

Bombay High Court

Revenue Sharing Agreement Under Judicial Scrutiny: Bombay HC Grants Interim Relief On GST Demand For Development Rights

The Bombay High Court has granted the interim relief on the Goods and Service Tax (GST) demand for development rights as the revenue sharing agreement is under judicial scrutiny.

GST Recovery | Bombay High Court Stays Adjudication Order Passed Audit Officer

The Bombay High Court has stayed the adjudication order passed by the audit officer.’

Madras High Court

Madras High Court Quashes Order Passed Against Non-Existent Entity Post-Amalgamation Despite Prior Intimation

The Madras High Court has quashed the order passed against non-existent entity post-amalgamation despite prior intimation.

Himachal Pradesh High Court

Himalaya Challenge To 15 Pages SCN Demanding Inadmissible GST ITC Worth Rs. 4.37 Crores Dismissed: Himachal Pradesh High Court

The Himachal Pradesh High Court has dismissed the plea by the Himalaya Wellness Company challenging 15 pages show cause notice (SCN) demanding in admissible GST Input Tax Credit (ITC) worth Rs. 4.37 crores.

SCN Adjudication Timeline Extension Pending Before SC: Himachal Pradesh HC Restrains GST Dept. From Taking Coercive Action

The Himachal Pradesh High Court has restrained the GST Department from taking coercive action pursuant to the Goods and Service Tax (GST) show cause notice (SCN) as the adjudication timeline extension notification is pending before the Supreme Court.

Himachal Pradesh High Court Dismisses Retired IAS Officer Pea Challenging Notification Relaxing Eligibility For GSTAT Technical Member Appointment

The Himachal Pradesh High Court has Dismissefdthe Retired IAS Officer, Amit Kashyap’s peition challenging notification relaxing eligibility for Goods and Service Tax Appellate Tribunal (CESTAT) technical member appointment.

Allahabad High Court

Order Dismissing GST Appeal Over Non-Submission Of Certified Copy Quashed: Allahabad High Court

The Allahabad High Court has quashed the order dismissing the GST Appeal over non-submission of certified copy as per rule 108 of the GST Rules.

Jharkhand High Court

Concessional Sale Price Can’t Be Considered As Sham Transactions: Jharkhand High Court Quashes GST Notice

The Jharkhand High Court has quashed the Goods and Service Tax (GST) notice and held that concessional sale price cannot be considered as sham transactions.

Patna High Court

Assistant Commissioner Tenders Apology To Patna High Court For Unlawful GST Recovery; Court Accepts [READ ORDER]

The Patna High Court has accepted the unconditional apology filed by the Assistant Commissioner who was responsible for conducting unlawful GST recovery.

Builder Liable For GST On ‘RCM’ Basis On Constructions Services Rendered In Lieu Of Development Rights: Patna High Court

The Patna High Court has held that the builder is liable for Goods and Service Tax (GST) on Reverse charge Mechanism (RCM) Basis on construction services rendered in lieu of development rights under development agreement.

Wrongful GST ITC Availment: No Jurisdictional Error On Part Of State Authority In Issuing Notice: Patna High Court

The Patna High Court has held that there is no jurisdictional error on part of state authority in issuing notice in the wrongful availment of Input Tax Credit (ITC).

Patna High Court Admonishes GST Asst. Commissioner For Tampering With Records, Warns of Strict Disciplinary Action in Future

The Patna High Court has admonished the GST Assistant Commissioner, Ms. Kumari Anu Soni for tampering with records, and warned of strict disciplinary action in future.

Andhra Pradesh High

Pepsi Manufacturers Eligible For ITC On Refrigerators, Coolers, Freezers: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the soft drinks manufacturers under the brand name of Pepsi are eligible for Input Tax Credit (ITC) on refrigerators, coolers, and freezers.

GST Payable At The Time Of Issuance Of Invoice Or Receipt Of Payments Of Annuity, Whichever Is Earlier: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that GST is payable at the time of issuance of invoice or receipt of payments of annuity, whichever is earlier.

Calcutta High Court

Belated Challenge To Single GST SCN For Multiple Years Is An Attempt To Abruptly Stall Multi-Tiered Adjudicatory Process: Calcutta HC

The Calcutta High Court has challenged the single show cause notice for multiple years dismissed due to delay in filing petition.

IOCL Not Entitled To Collect GST From LPG Distributors On Penalty Imposed For Non-Attendance Of Leakage Complaint: Kerala High Court

The Kerala High Court has held that Indian Oil Corporation Limited (IOCL) is not entitled to collect GST from LPG distributors on penalty imposed for non-attendance of leakage complaint.

AAR

No GST Payable On These 9 Activities Of Municipality: AAR

The Tamil Nadu Authority of Advance Ruling has held that no Goods and Service Tax (GST) is payable by the Municipality on the activities of Maintenance of Park, Providing Market facilities-daily, Providing Market facilities-weekly, Providing bays in bus stand, lLocker rent facilities, Providing Slaughterhouse facilities, Providing Toilet facilities, Providing stand for cycle, scooter, auto, four wheeler stand in bus stand and other places.