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 Exemption, Duty Drawback, CENVAT credit, Exim policy, Assessment, Limitation and Input tax Credit.
(2025) 151 GSTR
Customs — Exemption — Availment of exemption from basic customs duty by assessee on import of goods in terms of notification — Final assessment order directing customs to adjust amount payable to assessee in terms of order of writ court — Held, unjustified — Writ court judgment to be complied with customs department [Om Gems & Jewellery v. Commr. of Customs, (2025) 151 GSTR 1]
Customs — Duty Drawback — Merchant export of soyabean meal — Duty drawbacks towards customs component — Held, not admissible if manufacturers availed of rebate of Central excise duty or procured central excise duty free inputs — Circular has no retrospective effect — Reversed in Suraj Impex (India) (P) Ltd. v. Union of India, (2025) 151 GSTR 19 [Suraj Impex (India) (P) Ltd. v. Union of India, (2025) 151 GSTR 8 ]
Customs Act — Exemption — Exim Policy — Duty free Credit Entitlement Certificate — Exemption on import against Duty Free Entitlement Credit Certificate — Export of soyabean meal extract and import of crude degummed soyabean oil — Held, duty free credit entitlement exemption not applicable — Product exported has no nexus with goods imported — Reversed in Noble R&T India (P) Ltd. v. Union of India, (2025) 151 GSTR 53 [Andagro Services (P) Ltd. v. Union of India, (2025) 151 GSTR 34]
Excise — Show-Cause notice — CENVAT Credit — Reversal of — Resumption of inquiry into show-cause- cum- demand notices after lapse of over ten years — Held, unjust and arbitrary — Authority must notify assessee of its intention to keep show-cause notice in abeyance [Siemens Ltd. v. Union of India, (2025) 151 GSTR 80]
Excise — Limitation — Show-cause notice — Adjudication — Personal hearing ten years after issuance of show-cause notice and final order after period of fifteen years — Held, barred by limitation [Neelachal Ispat Nigam Ltd. v. Union of India, (2025) 151 GSTR 86 ]
(2025) 143 GSTR
GST — Assessment — Returns — Limitation — Assessment for non-filers of returns — Deemed withdrawal of assessment if return furnished within sixty days of service of order — Held, right to file return not to be denied merely because assessment order passed earlier — Legal right preserved until expiry of five-year period — Assessee may seek condonation even if assessment order passed early [Uthapuram Kanmoi Pasana Vivasaigal Sangam v. CCT, (2025) 143 GSTR 1]
GST — Appeal — Writ — Limitation — Pre-deposit — Payment of pre-deposit through GST Electronic Cash Ledger before filing appeal — Held, valid in absence of order upload on GST portal enabling electronic appeal filing [Laxman Das Jaisinghani v. Union of India, (2025) 143 GSTR 7]
GST — Appeal — Writ — Suppression of turnover — Writ petition by assesse against order of authority on ground notices directing production of documents issued but no date of hearing fixed — Order set aside directing authority to grant fresh opportunity to produce documents [Pushkar Gurung v. Commissioner of Revenue, (2025) 143 GSTR 12]
GST — Input Tax Credit — Appeal — Alternative remedy — Ineligible input tax credit availed and utilised — Findings of fact requiring appreciation of documents — Held, not fit for exercise of extraordinary jurisdiction under Article 226 of the Constitution — Writ petition dismissed with liberty to pursue statutory remedies [ITI Ltd. v. CCE(GST), (2025) 143 GSTR 14]
GST — Input Tax Credit — Natural justice — Writ — On ground of alternative remedy — Order demanding ineligible input-tax credit passed without proper reconciliation of documents — Held, failure to afford opportunity to explain discrepancies — Clear violation of principles of natural justice [ITI Ltd. v. CCE (GST), (2025) 143 GSTR 17]
