{"id":357629,"date":"2025-08-23T16:30:58","date_gmt":"2025-08-23T11:00:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=357629"},"modified":"2025-08-23T21:29:09","modified_gmt":"2025-08-23T15:59:09","slug":"latest-cases-goods-service-tax-gstr-3","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/23\/latest-cases-goods-service-tax-gstr-3\/","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, refund, CENVAT Credit, Appeal, Interest, Limitation and unjust enrichment.<\/span><\/p>\n

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

\n

Customs — Refund<\/span> — Unjust enrichment — Assessee furnishing bank guarantee for clearance of goods imported as directed by interim order in writ petition filed by assessee — Department encashing bank guarantee upon dismissal of writ petition — Held<\/span>, department denying refund claimed by assessee on ground claim hit by principle of unjust enrichment — Justified — Reversed in<\/span> Patanjali Foods Ltd. v. Union of India<\/span>, (2025) 151 GSTR 157<\/a> [Ruchi Soya Industries Ltd. v. Union of India<\/span>, (2025) 151 GSTR 142<\/a>]<\/p>\n<\/div>\n

\n

Excise — Review<\/span> — Decision of High Court following Supreme Court decision — Held<\/span>, cannot be reviewed — No error apparent on face of record in view of decision of Supreme Court [Dharampal Premchand Ltd. v. CCE<\/span>, (2025) 151 GSTR 176<\/a> ]<\/p>\n<\/div>\n

\n

Customs — Appeal<\/span> — Cross-examination —<\/span> Tribunal’s order dismissing appeal of one appellant despite not granting right to cross-examine witnesses while adopting exact opposite approach for other party — Held<\/span>, unsustainable — Such discrimination between two similarly placed persons not possible — Opportunity ought to be given to both appellants to cross-examine [Sushil Aggarwal v. Commr. of Customs<\/span>, (2025) 151 GSTR 253<\/a>]<\/p>\n<\/div>\n

\n

Customs — Exemption<\/span> — Application by petitioner seeking permission to set up software technology park — Goods imported for setting up proposed software technology park availing benefits under notification prior to approval of application being communicated — Held<\/span>, rejection by authority of petitioner’s request to make effective date earlier date of application [Khivraj Tech Park (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 263<\/a>]<\/p>\n<\/div>\n

\n

Customs — Exemption<\/span> — Application for permission to import goods approved by Inter-Ministerial Standing Committee subject to approval by Chennai Metropolitan Development Authority — Held<\/span>, denial of exemption on ground import made prior to approval — Unsustainable — Delay attributed to Chennai Metropolitan Development Authority cannot be reason to deny exemption [Khivraj Tech Park (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 268<\/a>]<\/p>\n<\/div>\n

\n

Customs — Interest<\/span> — Default or delay in payment of duty — Interest statutory — Held<\/span>, cannot be challenged on ground it was belated and not made within a reasonable period [B.V. Jewels v. Union of India<\/span>, (2025) 151 GSTR 289<\/a>]<\/p>\n<\/div>\n

\n

Customs — Refund —<\/span> Limitation — Held<\/span>, “Date of Service” of finalization of provisional assessment relevant date for computation of period of limitation for filing refund claim [Commr. of Customs v. Gail (India) Ltd<\/span>., (2025) 151 GSTR 306<\/a>]<\/p>\n<\/div>\n

\n

Central Excise — Refund<\/span> — Interest —<\/span> Payment of excess of actual interest liability — Recovery of excess amount paid as interest — Petitioner seeking refund of excess interest amount paid by review application — Held<\/span>, penalty deposited more than required in terms of any rule declared ultra vires was to be returned to petitioner on its request — Application was to be treated as simple application if amount was to be returned to petitioner [Durga Board & Paper Industries Ltd. v. Union of India<\/span>, (2025) 151 GSTR 335<\/a>]<\/p>\n<\/div>\n

\n

Customs — Exemption<\/span> — Refund — Exemption on import of machineries for execution of World Bank aided project — Refund application after obtaining project authority certificate — Denial of refund due to non-submission of re-assessed bills of entry — Authority directed to reassess bills of entry based on project authority certificate and to refund customs duty paid under protest [RKC Infrabuilt (P) Ltd. v. Union of India<\/span>, (2025) 151 GSTR 342<\/a>]<\/p>\n<\/div>\n

\n

Excise — CENVAT Credit<\/span> — Assessee manufacturing excisable goods — Once duty on final product accepted by Department, CENVAT credit availed of need not be reversed even if activity did not amount to manufacture — Held<\/span>, assessee entitles to CENVAT Credit as revenue accepted excise duty by assessee on clearance of final products, irrespective of whether it amounted to manufacture or not [CCE v. Vardhaman Stamping (P) Ltd<\/span>., (2025) 151 GSTR 353<\/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 Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.<\/p>\n","protected":false},"author":67523,"featured_media":357649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[8991,71958,34164,2649,84189,84188,56040,2591,3655,2532,47217],"class_list":["post-357629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-appeal","tag-cases-reported-in-hcc","tag-cenvat-credit","tag-exemption","tag-goods-service-tax","tag-gstr","tag-high-court-cases","tag-Interest","tag-limitation","tag-Refund","tag-unjust-enrichment"],"yoast_head":"\nGSTR: Latest Cases on Goods & Service Tax | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore the 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