GST Weekly Flashback for the period 2 to 8 February 2025.
Table of Contents
Delhi High Court
Delhi High Court Refuses To Interrupt In SCN Proceedings Against Accused Of Availing Fraudulent IGST Refund By Creating Fake Firms
Case Title: Ramesh Wadhera Versus DGGI
The Delhi High Court has refused to interrupt in Show Cause Notice (SCN) proceedings against accused of availing fraudulent IGST refund by creating fake firms.
Absence Of Reasons In Original SCN Supporting Of Retrospective GST Cancellation Invalidates Cancellation: Delhi High Court
Case Title: M/S Radha Rani Metal Versus Principal Commissioner Of Goods And Service Tax
The Delhi High Court has held that the absence of reasons in original Show Cause Notice (SCN) supporting of retrospective GST cancellation invalidates cancellation.
HC Can’t Condone Delay In Filing Of Appeal Beyond Timeline Under Section 107(1) and 107(4) CGST Act, 2017: Delhi High Court
Case Title: M/S Addichem Speciality Llp Versus Special Commissioner I, Department Of Trade And Taxes And Anr
The Delhi High Court has held that the high court cannot condone delay in filing of appeal beyond the timeline under section 107(1) and 107(4) CGST Act, 2017.
Calcutta High Court
Calcutta High Court Directs Restoration Of GST Registration Cancelled Due To Non-Filing Of Return
Case Title: Debashish Das Vs. Union of India & Ors.
The Calcutta High Court has directed the restoration of GST registration cancelled due to non-filing of return.
The bench of Justice Rajarshi Bharadwaj has set aside the orders by both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of the order to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days.
Gujarat High Court
GST Applicability On Namkeen | Gujarat High Court Grants Interim Relief to Balaji Wafers in ₹172 Crore GST Demand Dispute
Case Title: Balaji Wafers Private Limited & Anr. Versus Union Of India & Ors.
The Gujarat High Court comprising Justice Bhargav D. Karia and Justice D.N.Ray has granted ad interim relief to Balaji Wafers in a writ petition challenging a ₹172 crore GST demand.
Plea Challenging Order Levying GST On Royalty Paid On Mining Lease: Gujarat High Court Restrains Dept. From Taking Coercive Action
Case Title: Rainbow Infrastructure Versus Union Of India & Ors.
The Gujarat High Court has restrained the GST department from taking the coercive action in a plea challenging order levying GST on royalty paid on mining lease.
Jharkhand High Court
Refund Of Statutory Pre-Deposit Is A Right Vested On Assessee, Can’t Be Denied Citing Limitation: Jharkhand High Court
Case Title: M/s. BLA Infrastructure Private Limited Versus State of Jharkhand
The Jharkhand High Court has held that refund of statutory pre-deposit is a right vested on an assessee after an appeal is allowed in its favour and cannot be denied on the grounds of limitation.
Chhattisgarh High Court
Chhattisgarh High Court Directs PWD To Process GST Refund Claim Collected In Course Of Execution Of Contract Awarded Prior To GST Regime
Case Title: M/s B.K. Chawla Versus State Of Chhattisgarh
The Chhattisgarh High Court has directed the Public Works Department (PWD) to process GST refund claims collected in the course of execution of contracts awarded prior to the GST regime.
The bench of Justice Bibhu Datta Guru has directed the department Authorities to immediately process the claim of the petitioner so far as the refund of GST is concerned, after the due verification of facts and also the entitlement part of the petitioner is concerned.
Patna High Court
No Transitional Credit For Capital Goods Received After 1st July 2017: Patna High Court Upholds Ineligible CENVAT Credit Recovery
Case Title: M/s JMD Alloys Ltd. Versus Union of India
The Patna High Court while upholding the order recovering the ineligible CENVAT Credit held that no transitional credit is available for capital goods received after 1st July 2017.
This Patna High Court Judgement Interprets Section 107(1) Of GST Act In Favour Of Assessee
Case Title: Brand Protection Services Private Limited Versus State of Bihar
The Patna High Court has interpreted section 107(1) of GST Act in favour of assessee.
The bench of Justice Rajeev Ranjan Prasad and Justice Ramesh Chand Malviya has observed that the appellate authority has completely erred in appreciating the legislative scheme under Section 107 of the CGST Act. The legislatures have clearly provided in wisdom that the period of limitation for filing the appeal would be three months and it may be presented within a further period of one month subject to showing sufficient cause to the appellate authority for not preferring the appeal within the prescribed period of limitation.
Kerala High Court
Consolidated GST SCN Covering Multiple FYs Valid If Common Adjudication Period Exists: Kerala High Court
Case Title: Joint Commissioner Versus M/S. Lakshmi Mobile Accessories
The Kerala High Court has held that consolidated show cause notices under GST covering multiple financial/assessment years can be issued only in circumstances where common period for initiation and completion of the adjudication.
Article 226 Can’t Be Misused to Delay GST Disputes At Preliminary Stage: Kerala High Court
Case Title: The Deputy Commissioner (Intelligence) Versus Minimol Sabu
The Kerala High Court has held that the Article 226 of the Constitution cannot be misused to delay GST disputes at preliminary stage.
