Judgements and Orders, Supreme Court and High courts of India

100% EOU entitled to refund of unutilized ITC on exports made without payment of tax, where deemed export provisions not followed and its benefits not availed

Bimal Jain 19 December 2025 at 16:03

The Hon'ble Gujarat High Court in M/s. Shah Paperplast Industries Ltd. &Anr. v. Union of India & Ors.[R/Special Civil Application No. 17246 of 2022, 17080 & 18892 of 2023, 96 & 8319 of 2025dated November 13, 2025], set aside the Appellate Order ("Imp

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ITC can't be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error

Bimal Jain 19 December 2025 at 16:03

The Hon'ble Calcutta High Court in the case of Laxmi Ghosh v. State of West Bengal & Ors. [W.P.A. No. 20364 of 2025, order dated November 24, 2025] held that the Appellate Authority failed to provide reasons for rejecting the Petitioner's claim to se

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No Prosecution of Chartered Accountant for Issuing Form 15CB Certificates Without Knowledge of Forgery

Bimal Jain 17 December 2025 at 10:38

The Hon'ble Supreme Court in the case of The Deputy Director V. Murali Krishna Chakrala [Special Leave Petition (Criminal) Diary No(S). 8123/2024] upheld the judgment by the Hon'ble Madras High Court in the case of Murali Krishna Chakrala v. The Depu

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SC to Examine Whether Circulars Can Override Statutory Bar on Parallel GST Proceedings

Bimal Jain 17 December 2025 at 10:38

The Hon'ble Supreme Court in the case of Sree UGCL Projects Ltd. v. Additional Director (Directorate General of GST Intelligence) [SLP (C) No. 30756/2025, order dated November 10, 2025] held that the operation of the Bombay High Court order is stayed

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Grant of bail appropriate where documentary/electronic evidence predominates and there is no threat of tampering or absconding

Bimal Jain 11 December 2025 at 10:18

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Tax liability under Section 79 sustains where services were rendered but payment was not received

Bimal Jain 11 December 2025 at 10:18

The Hon'ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P.No.41761 of 2025 dated November 03, 2025] quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating

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Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)

Bimal Jain 06 December 2025 at 10:36

The Hon'ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674 of 2025 Order dated November 11, 2025] set aside the appellate order ("the Impugned order") under Section 107(12) of the West Bengal Goods and Se

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GST Registration cancellation on account of fake documents and a non-existent place of business, is valid

Bimal Jain 06 December 2025 at 10:36

The Hon'ble Telangana High Court in M.A. Enterprises v. Additional Commissioner (Appeals) [W.P. No. 27283 of 2025 dated October 7, 2025] held that the GST registration was rightly cancelled under Rule 22(3) of the Central Goods and Services Tax Rules

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Invoice value applies for supply to related persons eligible for ITC

Bimal Jain 01 December 2025 at 11:52

The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores [AAR No. 04/AP/GST/2025, order dated July 08, 2025] held that for supply of cement and iron to unrelated persons, the transaction value as per Section 15(1) of

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A single SCN consolidating multiple financial years is impermissible

Bimal Jain 28 November 2025 at 14:14

The Hon'ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, W.P. 5827 OF 2025 (T-RES) dated October 23, 2025, quashed a consolidated show cause notice ("SCN") and demand orders issued

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