{"id":351561,"date":"2025-06-26T14:00:27","date_gmt":"2025-06-26T08:30:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=351561"},"modified":"2025-06-26T14:01:22","modified_gmt":"2025-06-26T08:31:22","slug":"latest-cases-goods-service-tax-gstr","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/","title":{"rendered":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports"},"content":{"rendered":"
\n

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.<\/p>\n

(2025) 150 GSTR<\/p>\n

\n

Customs \u2014 Confiscation<\/span> \u2014 Jewellery \u2014 Personal effects \u2014 Held<\/span>, cannot be subject to monetary prescriptions incorporated in Baggage Rules, 2016 \u2014 Expression \u201cpersonal effects\u201d includes jewellery and ornaments which are personal items [Saba Simran v. Union of India<\/span>, (2025) 150 GSTR 1<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 CENVAT \u2014 CENVAT Credit \u2014 Refining of crude oil<\/span> \u2014 Held<\/span>, CENVAT Credit on input and input services attributed to manufacture of exempted clearance of liquid petroleum gas allowable [Commr. (CGST) v. Reliance Industries Ltd.<\/span>, (2025) 150 GSTR 300<\/a>]<\/p>\n<\/div>\n

\n

Customs \u2014 Merchandise Exports from India Scheme<\/span> \u2014 Inadvertent error occurred while filing shipping bills resulting in omission of claim for benefits under Scheme \u2014 Held<\/span>, legal entitlements cannot be denied due to technological limitations as technology meant to support law \u2014 Withholding of merchandise exports due to system\u2019s inability to accept amended shipping bills impermissible [L & T Ltd. v. Union of India<\/span>, (2025) 150 GSTR 400<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 Export oriented unit (EoU)<\/span> \u2014 De-bonding and duty payment \u2014 Application for de-bonding giving details of stock \u2014 Final exit order under de-bonding scheme issued \u2014 Held<\/span>, letter by office of Deputy commissioner requiring assessee to pay various duties [CCT v. Dr Reddys Laboratories Ltd.<\/span>, (2025) 150 GSTR 540<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 Limitation<\/span> \u2014 Refund \u2014 Refund claim initially filed within time with Director General of Foreign Trade as per prevalent procedure \u2014 Held<\/span>, limitation period of one year to file refund application to be reckoned from date of notification [Sara Sae (P) Ltd. v. CCE<\/span>, (2025) 150 GSTR 670<\/a>]<\/p>\n<\/div>\n

(2025) 149 GSTR<\/p>\n

\n

Excise \u2014 CENVAT \u2014 CENVAT Capital goods<\/span> \u2014 Installation of capital goods in year of procurement not mandatory requirement to avail of CENVAT Credit \u2014 Held<\/span>, denying CENVAT Credit on grounds claim not lodged or availed of during financial year in which capital goods procured \u2014 Unjustified [Premier Cryogenics Ltd. v. CCE<\/span>, (2025) 149 GSTR 158<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 Appeal \u2014 Appeal to High Court<\/span> \u2014 Power of Court \u2014 CENVAT Credit \u2014 Refund \u2014 Interest \u2014 No quantified claim made by assessee at time of deposit \u2014 Tribunal finding deposit not made on account of any duty or interest attracting implied bar on interest \u2014 Possible view taken on facts \u2014 Held<\/span>, interpretation did not call for any interference [Commr. (CGST) v. Green Valliey Industries (P) Ltd.<\/span>, (2025) 149 GSTR 226<\/a>]<\/p>\n<\/div>\n

\n

Customs \u2014 Valuation \u2014<\/span> Merchant overtime tax charges \u2014 Examination and Supervision of loading of export goods \u2014 By Range Central excise officer during office hours on working day \u2014 Held<\/span>, no merchant overtime tax charges leviable [Lallubhai Amichand Ltd. v. CCE<\/span>, (2025) 149 GSTR 241<\/a>]<\/p>\n<\/div>\n

\n

Foreign trade, Export, Import and Investment \u2014 Export-Import Policies \u2014 Export Promotion Capital Goods Scheme \u2014<\/span> Aberration in procedure \u2014 Held<\/span>, department should have conveyed assessee quantification of duty and penalty and ensured its compliance [Pradeep Industries v. Additional Director General of Foreign Trade<\/span>, (2025) 149 GSTR 316<\/a>]<\/p>\n<\/div>\n

\n

Foreign trade, Export, Import and Investment \u2014 Export-Import Policies \u2014 Advance authorisation scheme<\/span> \u2014 Revalidation or extension of license \u2014 Held<\/span>, 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<\/span>, (2025) 149 GSTR 405<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation, Export-Import Policies and much more.<\/p>\n","protected":false},"author":67523,"featured_media":351562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[71958,34164,35786,84190,84191,84189,84188,56040,70992,2532,22864],"class_list":["post-351561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-cases-reported-in-hcc","tag-cenvat-credit","tag-confiscation","tag-export-oriented-unit-eou","tag-export-import-policies","tag-goods-service-tax","tag-gstr","tag-high-court-cases","tag-merchandise-exports-from-india-scheme","tag-Refund","tag-valuation"],"yoast_head":"\nGSTR: Latest Cases on Goods & Service Tax | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports\" \/>\n<meta property=\"og:description\" content=\"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-26T08:30:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-26T08:31:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Shikha\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Shikha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/\",\"name\":\"GSTR: Latest Cases on Goods & Service Tax | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp\",\"datePublished\":\"2025-06-26T08:30:27+00:00\",\"dateModified\":\"2025-06-26T08:31:22+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/2affc03135e21686bc983a01adf7101a\"},\"description\":\"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp\",\"width\":886,\"height\":590,\"caption\":\"Latest Cases on Goods & Service Tax\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/2affc03135e21686bc983a01adf7101a\",\"name\":\"Shikha\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3e1f2590b7e890a7cb68d550c20c899eb796ccc7737e8ea14aa27d44a31366bd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3e1f2590b7e890a7cb68d550c20c899eb796ccc7737e8ea14aa27d44a31366bd?s=96&d=mm&r=g\",\"caption\":\"Shikha\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/shikha\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"GSTR: Latest Cases on Goods & Service Tax | SCC Times","description":"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/","og_locale":"en_US","og_type":"article","og_title":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports","og_description":"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-06-26T08:30:27+00:00","article_modified_time":"2025-06-26T08:31:22+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.jpg","type":"image\/jpeg"}],"author":"Shikha","twitter_card":"summary_large_image","twitter_title":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports","twitter_misc":{"Written by":"Shikha","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/","name":"GSTR: Latest Cases on Goods & Service Tax | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp","datePublished":"2025-06-26T08:30:27+00:00","dateModified":"2025-06-26T08:31:22+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/2affc03135e21686bc983a01adf7101a"},"description":"Explore the latest Cases reported in GSTR on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation and Export-Import Policies and more.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp","width":886,"height":590,"caption":"Latest Cases on Goods & Service Tax"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/26\/latest-cases-goods-service-tax-gstr\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/2affc03135e21686bc983a01adf7101a","name":"Shikha","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3e1f2590b7e890a7cb68d550c20c899eb796ccc7737e8ea14aa27d44a31366bd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3e1f2590b7e890a7cb68d550c20c899eb796ccc7737e8ea14aa27d44a31366bd?s=96&d=mm&r=g","caption":"Shikha"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/shikha\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/06\/Latest-Cases-on-Goods-amp-Service-Tax.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":354325,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/23\/latest-cases-goods-service-tax-gstr-2\/","url_meta":{"origin":351561,"position":0},"title":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports","author":"Shikha","date":"July 23, 2025","format":false,"excerpt":"Explore the latest cases reported in SCC\u2019s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Goods & Service Tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Goods-Service-Tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Goods-Service-Tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Goods-Service-Tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/Latest-Cases-on-Goods-Service-Tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":357629,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/23\/latest-cases-goods-service-tax-gstr-3\/","url_meta":{"origin":351561,"position":1},"title":"Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports","author":"Shikha","date":"August 23, 2025","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/tmp_0aa63a3f-c8fd-49f9-bf0b-504a1487fe7f.jpeg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":364362,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/20\/latest-cases-on-gst-goods-services-tax-gstr\/","url_meta":{"origin":351561,"position":2},"title":"Cases Reported in GSTR| Latest Cases on Goods & Services Tax Reports","author":"Shikha","date":"October 20, 2025","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Services Tax Reports (GSTR) Volume on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Latest-Cases-on-GST.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":372394,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/13\/latest-cases-goods-services-tax-gstr\/","url_meta":{"origin":351561,"position":3},"title":"Cases Reported in GSTR | Latest Cases on Goods & Services Tax Reports","author":"Shikha","date":"January 13, 2026","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Goods & Services Tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":360027,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/15\/latest-cases-goods-service-tax-gstr-4\/","url_meta":{"origin":351561,"position":4},"title":"Cases Reported in GSTR| Latest Cases on Goods & Service Tax Reports","author":"Shikha","date":"September 15, 2025","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Service Tax Reports (GSTR) Volume on Appeal, Seized goods, Recovery of duty, Assessment, Anti-dumping, Budgetary support scheme, Jurisdiction and much more.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Latest Cases on Goods & Service Tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/tax-22.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/tax-22.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/tax-22.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/tax-22.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":263380,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/10\/court-allows-writ-furnishing-the-gstr-6-return-for-recording-and-distributing-the-isd-credit\/","url_meta":{"origin":351561,"position":5},"title":"Guj HC | Court allows writ furnishing the GSTR \u2013 6 return for recording and distributing the ISD credit","author":"Editor","date":"March 10, 2022","format":false,"excerpt":"Gujarat High Court: The Division bench of J.B. Pardiwala and Nisha M. Thakore, JJ., allowed the petition in a matter related to furnishing of the GSTR \u2013 6 return for recording and distributing the ISD credit. Writ applicant was a public limited company engaged in the business of manufacture of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/351561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67523"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=351561"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/351561\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/351562"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=351561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=351561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=351561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}