Goods and Service Tax (GST) weekly flashback for the period 06 to 12 April 2025.
Supreme Court
Wrongful GST ITC: Supreme Court Revives Criminal Proceedings Against CA Accused Of Defrauding Foreign Company
The Supreme Court had revived criminal proceedings against Chartered Accountant (CA) accused of defrauding a subsidiary of foreign company and extracting money in the name of Input Tax Credit liability.
Delhi High Court
GST Dept. Can Withhold Refund Only In These Two Conditions: Delhi High Court
The Delhi High Court has held that the Goods and Service Tax (GST) department can withhold refund if the two conditions are satisfied.
Large Number Of GST Matters Filed Before Delhi Court On A Daily Basis [READ ORDER]
The Delhi High Court has recently in the case of Raj International Versus Additional Commissioner CGST Delhi West held that a large number of Goods and Service Tax (GST) matters are filed before court on a daily basis.
Delhi High Court Summons GST Officer Over Denial of Refund
The Delhi High Court has summoned GST Officer, Sanjay Kumar Bansal over denial of refund and scheduled the hearing on 5th May, 2025.
Bombay High Court
Interest On IGST Payment Is Beyond Customs Tariff Act, 1975: Bombay High Court
The Bombay High Court has held that the levy of interest on the Integrated Goods and Service Tax (IGST) payment is beyond the Customs Tariff Act, 1975.
Karnataka High Court
No GST On Subsequent Sale of Under-Construction Property: Karnataka High Court
The Karnataka High Court has held that the Goods and Service Tax (GST) is not payable on subsequent sale of under-construction property.
No GST On Solatium Received On Acquisition Of Immovable Property: Karnataka High Court
The Karnataka High Court has held that solatium received on account of acquisition of immovable property, is not leviable to GST.
Jharkhand High Court
Jharkhand High Court Allows Rs. 1.23 Crores GST Refund With Interest To Tata Steel, Lays Down Principles
The Jharkhand High Court has allowed Rs. 1.23 crores GST refund with interest to Tata Steel laid down the principles of refund applications being processed.
The bench of Chief Justice M. S. Ramachandra Rao and Justice Deepak Roshan have observed that proof of payment is only required for export of services and not of goods as per Rule 89(2)(b) and 89(2) (c) of the CGST Rules).
Jharkhand High Court Allows ITC on Delayed GST Returns Following Finance Act, 2024 Amendment
The Jharkhand High Court has set aside orders denying input tax credit (ITC) on delayed returns, upholding the retrospective application of clause (5) to Section 16 of the Central Goods and Services Tax (CGST) Act, 2017, as inserted by the Finance (No. 2) Act, 2024.
Madras High Court
SCN Vitiated By Self-Defect: Adjudication Barred as Sole Ground Is Electricity Generation—an Exempt Supply: Madras High Court
The Madras High Court has held that the Show Cause Notice was vitiated by self-defect as adjudication barred as sole ground is electricity generation—an exempt supply.
Kerala High Court
No GST On Services Provided By Clubs/Associations To Their Members, S. 7(1)(aa) of CGST Act Struck Down: Kerala High Court
The Kerala High Court while declaring the section 7(1)(aa) of CGST Act as unconstitutional held that no GST is payable on services provided by clubs/associations to their members.
No Specific HC’s Orders Required for Releasing Goods U/s 129 CGST Act: Kerala High Court
The Kerala High Court has held that no specific orders are required for release of goods under Section 129 CGST Act upon statutory compliance.
This Is Why Kerala High Court Directs Cochin Port Trust To Seek GST Refund on Anchorage Charges
The Kerala High Court has directed the Cochin Port Trust (CoPT) to seek GST refund on anchorage charges as the Streamer Agent are not liable for anchorage charges before 06.10.2020.
Andhra Pradesh High Court Quashes GST Assessment Order For Non-Mention Of DIN
The Andhra Pradesh High Court has quashed the Goods and Service Tax (GST) assessment order for non-mention of Document Identification Number (DIN).
