Goods and Service Tax (GST) Weekly Flashback for the period from 8 to 14 June 2025.
Supreme Court
Supreme Court’s Sanjay Jain Verdict May Trigger Bail Rush Among GST Accused
A recent Supreme Court order granting bail to Sanjay Jain—an accused in a case involving the wrongful availment of Input Tax Credit (ITC)—has triggered confusion and concern within tax enforcement circles. The decision, passed without a detailed hearing of the Union Government’s side, is being interpreted by some legal experts as a precedent that could be used by several other GST offenders to secure bail on similar grounds.
Gujarat High Court
A Landmark IGST Refund Ruling by Gujarat High Court: Relief for Exporters, Clarity for the System
The article ‘A Landmark IGST Refund Ruling by Gujarat High Court: Relief for Exporters, Clarity for the System’ is authored by Abhishek A Rastogi Tax and Constitutional Expert and Founder, Rastogi Chambers
Madras High Court
President’s Personal Bank Account Can’t Be Freezed For Club’s Tax Liability: Madras High Court
The Madras High Court has held that the president’s personal bank account can’t be freezed for the club’s tax liability.
Madras High Court Sets Aside Extension Notifications Issued Under Section 168A of CGST Act
The Madras High Court has quashed the extension notification issued under section 168A of the CGST Act, 2017 which extended the time limit for adjudication.
Allahabad High Court
Purchasing Dealer Can’t Be Denied GST ITC For Selling Dealer’s Default: Allahabad High Court
The Allahabad High Court while remanding the matter back held that the purchasing dealer cannot be denied Input Tax Credit (ITC) for selling dealer’s default.
Recently, the Allahabad High Court granted relief to a purchasing dealer in a GST Input Tax Credit (ITC) denial case, sparking debate across tax circles and legal forums. The judgment has been seen by many as a moral and emotional validation of the “honest recipient” narrative—but tax experts warn that the fundamental legal structure of GST, especially Section 16(2)(c) of the CGST/SGST Act, remains unchallenged, untouched, and very much enforceable.
GST | Final Tax, Interest, Penalty Can’t Be More Than Amount Mentioned In SCN: Allahabad High Court
The Allahabad High Court has held that the final tax, interest, and penalty cannot be more than the amount mentioned in the show cause notice (SCN).
Kerala High Court
GST Dept. To Issue Separate Show-Cause Notices For Different Assessment Years: Kerala HC
The Kerala High Court has held that the goods and service tax (GST) department should issue separate show-cause notices for different assessment years (AYs).
Sikkim High Court
Refund Of Unutilized GST ITC On Closure Of Business Allowed: Sikkim High Court
The Sikkim High Court has allowed the refund of unutilized input tax credit (ITC) on closure of business.
AAR
18% GST Payable On Labour Service At Construction Work: AAR
The Rajasthan Authority of Advance Ruling (AAR) has ruled that 18% Goods and Service Tax (GST) is payable on labour service at construction work.
The Rajasthan Authority of Advance Ruling (AAR) has ruled that the income tax paid by firms and partners cannot be clubbed for exemption.
