Cases Reported in GSTR | Latest Cases on Goods & Services Tax Reports

GST — Input Tax Credit — Writs under Constitution — Scope of interference— Demands and recovery — Proceedings — Order detailed, setting out facts, hearings, analysis of reply — Replies duly considered but largely technical — No substantive rebuttal on merits — Facts revealed in investigation not prima facie disputed — Fraudulent availment of input-tax credit — Existence of business to be proved by nature of goods sold and quantities purchased — Held, no such averments made — Conclusions of respondent not perverse [Ambika Traders v. Commr (CGST)., (2025) 148 GSTR 1]

GST — Leasehold rights — Assignment of leasehold rights of land allotted by Gujarat Industrial Development Corporation — Not supply of service but transfer of immovable property — Held, interest in immovable property in form of leasehold rights not distinct from immovable property itself — Held, transaction not liable [Dhiraj Can Co. (P) Ltd. v. Union of India, (2025) 148 GSTR 40]

GST — Refund — Change of law — Retrospective legislation — Formula for calculating refund under rule 89(5) — Notification amending formula issued pursuant to Supreme Court direction to Goods and Services Tax Council to remove anomalies — Amendment being clarificatory and curative in nature has retrospective application — Benefit of amended notification cannot be confined only to applications filed after amendment — Assessee having filed refund claims within prescribed limitation period entitled to benefit of amended formula irrespective of any prior refund – Restricting benefit only to post amendment claims would result in discrimination and inequality among similarly placed assessees — Held, Circular stating amendment not clarificatory and applies prospectively held contrary to Act and liable to be quashed — Respondents directed to release differential refund within three months [Tirth Agro Technology (P) Ltd. v. Union of India, (2025) 148 GSTR 53]

GST — Search and seizure — Document Identification Number — State tax authority not required to mention Document Identification Number in summons and orders — CBIC Circular No. 37/2019 not applicable to State tax authorities — No similar circular issued by State [NRM Metals (India) (P) Ltd. v. Union of India, (2025) 148 GSTR 66]

GST — Appeal — Limitation — Condonation of delay — Writs under Constitution — Writ petition for directing appellate authority to condone delay of about two months ten days in filing appeal against order under section 107 — Section 107(4) providing for condonation of delay only up to one month — Appellate authority having no power to condone delay beyond prescribed statutory period — Writ court cannot exercise jurisdiction under Article 226 to condone delay where statutory limitation period has expired — Complete exclusion of section 5 of Limitation Act where specific limitation provided — Petition dismissed [ESH Ispat (P) Ltd. v. Commr.(CGST), (2025) 148 GSTR 77]

GST — Recovery of Tax — Provisional attachment — Order of provisional attachment must be preceded by formation of opinion that it is necessary so to do for purpose of protecting interest of Government revenue — Order of attachment bereft of material to show that for protecting interest of Government revenue attachment necessary — Quashed [Patil Constructions & Infrastructure Ltd. v. Commr.(GST), (2025) 148 GSTR 91]

Sales Tax and VAT — Intra-State Sale or Inter-State Sale or Sale in Course of Import or Export — Inter-State sales — Rate of tax — Exemption notification issued under Value Added tax Act — Held, applicable to inter-State sales in absence of specific notification under section 8(5) [Natesan v. CST, (2025) 148 GSTR 99]

GST — Refund — Interest — Refund delayed due to technical glitch in system and not attributable to assessee — Interest mandatory and compensatory in nature — Respondents directed to grant interest on delayed refund within 12 weeks from date of receipt of order [Vineet Polyfab (P) Ltd. v. Union of India, (2025) 148 GSTR 109]

Sales Tax and VAT — Value added tax — Input-tax credit — Refund — Unutilised input-tax credit — Carried forward to next tax period — Not transferred under goods and services tax regime — Filing of Form GST-TRAN-1 not mandatory — Four-year assessment period expired — Refund admissible – [Weatherproof Solution v. State of Gujarat, (2025) 148 GSTR 154]

GST — Refund — Writs under Constitution — High Court — Cause of action — Territorial jurisdiction — Rejection of refund of integrated goods and services tax on exports from ports outside State of Rajasthan — Assessee’s business location or goods and services tax registration in Rajasthan does not give rise to cause of action for refund withheld by Customs authorities at port of export — Cause of action must arise from material or integral facts having direct nexus with grievance — No part of cause of action arising in Rajasthan — Writ petition dismissed for want of territorial jurisdiction [Shri Prempurji Granimarbo (P) Ltd. v. Union of India, (2025) 148 GSTR 180]