Goods and Service Tax (GST) Weekly Flashback for the period from 6 to 12 July 2025.
Supreme Court
The Supreme Court of India has dismissed the Union of India’s special leave petition challenging a Delhi High Court verdict that quashed a stay order on the refund of Rs. 5.5 crore to M/s HCC-VCCL Joint Venture. The refund amount was credited to the Electronic Cash Ledger (ECL) and had been sanctioned under the Central Goods and Services Tax (CGST) Act, 2017.
Delhi High Court
Accused Of Fraudulent Availment GST ITC Passed Triple Test For Bail: Delhi High Court
The Delhi High Court has held that the accused of fraudulent availment Input Tax Credit (ITC) passed triple test for bail. The triple test includes the questions namely whether he is a flight risk or he would influence the witnesses or tamper with the evidence.
Delhi High Court Sets Aside GST Order Due to Improper SCN Communication on Portal
The Delhi High Court has set aside an ex-parte order issued against M/s N B Footcare under the Central Goods and Services Tax Act, 2017, due to improper communication of a Show Cause Notice (SCN).
Delhi High Court Quashes GST Demand Over Denial of Hearing in Rectification Proceedings
The Delhi High Court has quashed a demand order of approximately Rs. 2.38 crore raised by the Sales Tax Officer against a prominent joint venture involving a large infrastructure firm, citing denial of proper hearing during rectification proceedings.
The Delhi High Court while upholding the retrospective applicability of Section 122(1A) CGST Act held that the availment of Fraudulent Input Tax Credit (ITC) was a continuing offence.
Delhi High Court
Delhi HC Frowns Upon CGST Dept. Over Delay in Processing Rs. 10 Lakh Refund
The Delhi High Court has directed the CGST Department to process a long-pending refund claim of Rs. 10,65,043 along with statutory interest, observing that the department had failed to trace or properly issue a deficiency memo related to the refund application filed in June 2019.
Bombay High Court
GST Recovery Notice Can’t Be Issued Directly To Bank: Bombay High Court
The Bombay High Court has held that the Goods and Service Tax (GST) recovery notice cannot be issued directly to banks.
Manual Revised Excise Return Valid for Transitional GST Credit: Bombay High Court
The Bombay High Court has delivered a significant judgment clarifying that assessees cannot be denied transitional CENVAT credit under the GST regime solely on procedural grounds, such as the manual filing of revised excise returns.
GST Orders Must Show Independent Reasoning, Not Just SCN Copy-Paste: Bombay High Court
The Bombay High Court has held that the GST orders must show independent reasoning and not just a Copy-Paste from show cause notice.
Madras High Court
Madras High Court Quashes Extension Notifications Issued u/s 168A of CGST Act
The Madras High Court has quashed the extension Notification No. 09/2023 and Notification No. 56/2023 issued by the Central Government under Section 168A of the CGST Act, 2017.
Gujarat High Court
Gujarat HC Quashes Appellate Rejection of IGST Refund Over EPCG Evidence Dispute
The Gujarat High Court has set aside an appellate order that had rejected an Integrated Goods and Services Tax (IGST) refund claim on the basis of an evidentiary technicality.
Kerala High Court
Kerala High Court Upholds GST Portal-Based Notice as Valid Service Under Law
The Kerala High Court has ruled that uploading a notice on the GST common portal constitutes valid service under Section 169 of the Central Goods and Services Tax Act, 2017, thereby dismissing a writ petition challenging a GST demand order.
J&K High Court
J&K High Court Directs GST Compliance on Rented Hotel Accommodation by Home Dept.
The Jammu and Kashmir High Court has held that Goods and Service Tax (GST) is applicable on rental income received by a hotel owner whose premises have been hired by the Department of Home, Government of Jammu and Kashmir.
Meerut Court
GST Fake Firm Scam: Meerut Court Denies Bail to Accused in Rs. 163 Crore ITC Fraud Case
The Court of Additional Sessions Judge, Meerut, has rejected the bail plea of Yasin Sheikh, a key accused in one of the country’s largest GST fake firm rackets.
