{"id":354325,"date":"2025-07-23T17:00:44","date_gmt":"2025-07-23T11:30:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=354325"},"modified":"2025-07-23T16:55:09","modified_gmt":"2025-07-23T11:25:09","slug":"latest-cases-goods-service-tax-gstr-2","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/23\/latest-cases-goods-service-tax-gstr-2\/","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 Exemption, Duty Drawback, CENVAT credit, Exim policy, Assessment, Limitation and Input tax Credit.<\/p>\n

(2025) 151 GSTR<\/p>\n

\n

Customs \u2014 Exemption<\/span> \u2014 Availment of exemption from basic customs duty by assessee on import of goods in terms of notification \u2014 Final assessment order directing customs to adjust amount payable to assessee in terms of order of writ court \u2014 Held<\/span>, unjustified \u2014 Writ court judgment to be complied with customs department [Om Gems & Jewellery v. Commr. of Customs<\/span>, (2025) 151 GSTR 1<\/a>]<\/p>\n<\/div>\n

\n

Customs \u2014 Duty Drawback<\/span> \u2014 Merchant export of soyabean meal \u2014 Duty drawbacks towards customs component \u2014 Held<\/span>, not admissible if manufacturers availed of rebate of Central excise duty or procured central excise duty free inputs \u2014 Circular has no retrospective effect \u2014 Reversed<\/span> in<\/span> Suraj Impex (India) (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 19<\/a> [Suraj Impex (India) (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 8<\/a> ]<\/p>\n<\/div>\n

\n

Customs Act \u2014 Exemption<\/span> \u2014 Exim Policy \u2014 Duty free Credit Entitlement Certificate \u2014 Exemption on import against Duty Free Entitlement Credit Certificate \u2014 Export of soyabean meal extract and import of crude degummed soyabean oil \u2014 Held<\/span>, duty free credit entitlement exemption not applicable \u2014 Product exported has no nexus with goods imported \u2014 Reversed<\/span> in<\/span> Noble R&T India (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 53<\/a> [Andagro Services (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 34<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 Show-Cause notice<\/span> \u2014 CENVAT Credit \u2014 Reversal of \u2014 Resumption of inquiry into show-cause- cum- demand notices after lapse of over ten years \u2014 Held<\/span>, unjust and arbitrary \u2014 Authority must notify assessee of its intention to keep show-cause notice in abeyance [Siemens Ltd. v. Union of India<\/span>, (2025) 151 GSTR 80<\/a>]<\/p>\n<\/div>\n

\n

Excise \u2014 Limitation<\/span> \u2014 Show-cause notice \u2014 Adjudication \u2014 Personal hearing ten years after issuance of show-cause notice and final order after period of fifteen years \u2014 Held<\/span>, barred by limitation [Neelachal Ispat Nigam Ltd. v. Union of India<\/span>, (2025) 151 GSTR 86<\/a> ]<\/p>\n<\/div>\n

(2025) 143 GSTR<\/p>\n

\n

GST \u2014 Assessment<\/span> \u2014 Returns \u2014 Limitation \u2014 Assessment for non-filers of returns \u2014 Deemed withdrawal of assessment if return furnished within sixty days of service of order \u2014 Held<\/span>, right to file return not to be denied merely because assessment order passed earlier \u2014 Legal right preserved until expiry of five-year period \u2014 Assessee may seek condonation even if assessment order passed early [Uthapuram Kanmoi Pasana Vivasaigal Sangam v. CCT<\/span>, (2025) 143 GSTR 1<\/a>]<\/p>\n<\/div>\n

\n

GST \u2014 Appeal<\/span> \u2014 Writ \u2014 Limitation \u2014 Pre-deposit \u2014 Payment of pre-deposit through GST Electronic Cash Ledger before filing appeal \u2014 Held<\/span>, valid in absence of order upload on GST portal enabling electronic appeal filing [Laxman Das Jaisinghani v. Union of India<\/span>, (2025) 143 GSTR 7<\/a>]<\/p>\n<\/div>\n

\n

GST \u2014 Appeal<\/span> \u2014 Writ \u2014 Suppression of turnover \u2014 Writ petition by assesse against order of authority on ground notices directing production of documents issued but no date of hearing fixed \u2014 Order set aside directing authority to grant fresh opportunity to produce documents [Pushkar Gurung v. Commissioner of Revenue<\/span>, (2025) 143 GSTR 12<\/a>]<\/p>\n<\/div>\n

\n

GST \u2014 Input Tax Credit<\/span> \u2014 Appeal \u2014 Alternative remedy \u2014 Ineligible input tax credit availed and utilised \u2014 Findings of fact requiring appreciation of documents \u2014 Held<\/span>, not fit for exercise of extraordinary jurisdiction under Article 226 of the Constitution \u2014 Writ petition dismissed with liberty to pursue statutory remedies [ITI Ltd. v. CCE(GST)<\/span>, (2025) 143 GSTR 14<\/a>]<\/p>\n<\/div>\n

\n

GST \u2014 Input Tax Credit<\/span> \u2014 Natural justice \u2014 Writ \u2014 On ground of alternative remedy \u2014 Order demanding ineligible input-tax credit passed without proper reconciliation of documents \u2014 Held<\/span>, failure to afford opportunity to explain discrepancies \u2014 Clear violation of principles of natural justice [ITI Ltd. v. CCE (GST)<\/span>, (2025) 143 GSTR 17<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Explore the latest cases reported in SCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.<\/p>\n","protected":false},"author":67523,"featured_media":354330,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[30063,71958,34164,68057,2649,65150,84189,84188,56040,26374,3655],"class_list":["post-354325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-assessment","tag-cases-reported-in-hcc","tag-cenvat-credit","tag-duty-drawback","tag-exemption","tag-exim-policy","tag-goods-service-tax","tag-gstr","tag-high-court-cases","tag-input-tax-credit","tag-limitation"],"yoast_head":"\nGSTR: Latest Cases on Goods & Service Tax | SCC Times<\/title>\n<meta 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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 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