Stay informed about the latest case laws on Goods & Service Tax with this comprehensive overview as we delve into the latest cases reported in the Goods & Service Tax Reports (GSTR), focusing on critical issues such as Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies.
(2025) 150 GSTR
Customs — Confiscation — Jewellery — Personal effects — Held, cannot be subject to monetary prescriptions incorporated in Baggage Rules, 2016 — Expression “personal effects” includes jewellery and ornaments which are personal items [Saba Simran v. Union of India, (2025) 150 GSTR 1]
Excise — CENVAT — CENVAT Credit — Refining of crude oil — Held, CENVAT Credit on input and input services attributed to manufacture of exempted clearance of liquid petroleum gas allowable [Commr. (CGST) v. Reliance Industries Ltd., (2025) 150 GSTR 300]
Customs — Merchandise Exports from India Scheme — Inadvertent error occurred while filing shipping bills resulting in omission of claim for benefits under Scheme — Held, legal entitlements cannot be denied due to technological limitations as technology meant to support law — Withholding of merchandise exports due to system’s inability to accept amended shipping bills impermissible [L & T Ltd. v. Union of India, (2025) 150 GSTR 400]
Excise — Export oriented unit (EoU) — De-bonding and duty payment — Application for de-bonding giving details of stock — Final exit order under de-bonding scheme issued — Held, letter by office of Deputy commissioner requiring assessee to pay various duties [CCT v. Dr Reddys Laboratories Ltd., (2025) 150 GSTR 540]
Excise — Limitation — Refund — Refund claim initially filed within time with Director General of Foreign Trade as per prevalent procedure — Held, limitation period of one year to file refund application to be reckoned from date of notification [Sara Sae (P) Ltd. v. CCE, (2025) 150 GSTR 670]
(2025) 149 GSTR
Excise — CENVAT — CENVAT Capital goods — Installation of capital goods in year of procurement not mandatory requirement to avail of CENVAT Credit — Held, denying CENVAT Credit on grounds claim not lodged or availed of during financial year in which capital goods procured — Unjustified [Premier Cryogenics Ltd. v. CCE, (2025) 149 GSTR 158]
Excise — Appeal — Appeal to High Court — Power of Court — CENVAT Credit — Refund — Interest — No quantified claim made by assessee at time of deposit — Tribunal finding deposit not made on account of any duty or interest attracting implied bar on interest — Possible view taken on facts — Held, interpretation did not call for any interference [Commr. (CGST) v. Green Valliey Industries (P) Ltd., (2025) 149 GSTR 226]
Customs — Valuation — Merchant overtime tax charges — Examination and Supervision of loading of export goods — By Range Central excise officer during office hours on working day — Held, no merchant overtime tax charges leviable [Lallubhai Amichand Ltd. v. CCE, (2025) 149 GSTR 241]
Foreign trade, Export, Import and Investment — Export-Import Policies — Export Promotion Capital Goods Scheme — Aberration in procedure — Held, department should have conveyed assessee quantification of duty and penalty and ensured its compliance [Pradeep Industries v. Additional Director General of Foreign Trade, (2025) 149 GSTR 316]
Foreign trade, Export, Import and Investment — Export-Import Policies — Advance authorisation scheme — Revalidation or extension of license — Held, authority stating that in case any application received, it would be decided in accordance with policies and procedures uninfluenced or altered requests or recommendations made by director of revenue intelligence or any other department [Balgopal Jewellers (P) Ltd. v. Union of India, (2025) 149 GSTR 405]