Judgements and Orders, Supreme Court and High courts of India

Inflationary and Market Forces Not Valid Defence for Non-Passing of GST Rate Reduction Benefits on Hotel Services

Bimal Jain 30 December 2025 at 10:05

NAPA/35/PB/2025, order dated September 02, 2025

Posted in GST | 11 Views

Non-effective portal notices, without a fair hearing or opportunity to reply, violate principles of natural justice

Bimal Jain 30 December 2025 at 10:05

The Hon'ble Delhi High Court in the case of Kurlon Retail Limited v. Sales Tax Officer & Ors. [W.P.(C) 13121/2025, order dated August 28, 2025] held that where a show cause notice and reminders are only uploaded on the "Additional Notices & Orders" t

Posted in GST | 16 Views

Delhi HC warns department on use of Income Tax search material & AI-generated judgments in GST proceedings

Bimal Jain 25 December 2025 at 09:02

The Hon'ble Delhi High Court in the case of J M Jain Prop. Sh Jeetmal Choraria v. Union of India [W.P.(C) 16754/2025 & CM APPL. 68768/2025, order dated November 27, 2025] held that the GST department may independently scrutinize material seized by th

Posted in GST | 41 Views

SC dismiss SLP against Delhi HC judgment on validity of consolidated SCN for multiple financial years in fraudulent ITC

Bimal Jain 25 December 2025 at 08:52

The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [SLP (Civil) Diary No. 50279/2025, order dated November 07, 2025] upheld the Delhi High Court judgment [W.P.(C) 2394/2025 & CM APPL. 11289/2025, order dated August 26,

Posted in GST | 34 Views

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

Posted in GST | 132 Views

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

Posted in GST | 39 Views

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

Posted in GST | 80 Views

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

Posted in GST | 23 Views