{"id":360027,"date":"2025-09-15T09:30:09","date_gmt":"2025-09-15T04:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=360027"},"modified":"2025-09-14T10:56:41","modified_gmt":"2025-09-14T05:26:41","slug":"latest-cases-goods-service-tax-gstr-4","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/15\/latest-cases-goods-service-tax-gstr-4\/","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 Appeal, Seized goods, Recovery of duty, Assessment, Anti-dumping, Budgetary support scheme and Jurisdiction.<\/p>\n

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

\n

Customs —Appeal<\/span> — Tribunal — Pre-deposit — Failure to make pre-deposit — Held<\/span>, if the statute gives a right to appeal upon certain conditions, it is upon fulfilment of those conditions that the right becomes vested and exercisable to the appellant — Tribunal competent to reject appeal [G & S International v. Commr. of Customs<\/span>, (2025) 151 GSTR 364<\/a>]<\/p>\n<\/div>\n

\n

Customs —<\/span> Seized goods — Import — Prohibited goods — Classification of goods — Prohibition of import of any obscene book, pamphlet, paper, drawing, painting, representation, figure or article — To be construed ejusdem generis — Goods imported as “body massagers” — Held<\/span>, no material before adjudicating officer to categorise goods as “any obscene book, pamphlet, paper, writing, drawing, painting, representation, figure or article”, and of objectional description, falling under notification — Order of confiscation and penalty set aside [Commr. of Customs v. DOC Brown Industries LLP<\/span>, (2025) 151 GSTR 372<\/a>]<\/p>\n<\/div>\n

\n

Excise — Recovery of duty<\/span> — Auction of property of defaulting assessee mortgaged to financial institution — Auction purchaser of secured property not liable for payment of outstanding amounts due from defaulting assessee — Held<\/span>, department at liberty to recover from original defaulter [Balaji Agro Industries Ltd. v. Commr. of Customs<\/span>, (2025) 151 GSTR 383<\/a>]<\/p>\n<\/div>\n

\n

Excise — Recovery of duty<\/span> — Auction of defaulting assessee’s property mortgaged to financial institutions — Purchaser in auction not liable for excise duty dues of defaulting assessee — Held<\/span>, liberty to purchaser to have legal recourse if any amounts paid by purchaser under duress from department [Jasday Pharmaceuticals v. CCE<\/span>, (2025) 151 GSTR 385<\/a>]<\/p>\n<\/div>\n

\n

Excise — Assessment<\/span> — Tribunal — Held<\/span>, order-in-original passed pursuant to remand by Tribunal without granting assessee opportunity of cross-examination of witnesses as directed by Tribunal — Quashed — Matter remanded [Atithi Gokul Automobile Works v. Union of India<\/span>, (2025) 151 GSTR 391<\/a>]<\/p>\n<\/div>\n

\n

Customs — Anti-dumping<\/span> — Writ petition by assessee seeking direction to exclude product imported by it from scope of product under consideration — Authority in process of investigation — Held<\/span>, contentions raised by assessee at premature stage — Writ petition dismissed [Epigral Ltd. v. Union of India<\/span>, (2025) 151 GSTR 397<\/a>]<\/p>\n<\/div>\n

\n

Customs — Anti-dumping<\/span> — Products produced by domestic industry and imported by assessee into India technically and commercially not substitutable — Held<\/span>, designated authority not justified in rejecting prayer of assessee to exclude specialty grade polyvinyl chloride suspension resins imported by assessee from investigation of product under consideration — Cannot shift burden on assessee-importer [Epigral Ltd. v. Union of India<\/span>, (2025) 151 GSTR 401<\/a>]<\/p>\n<\/div>\n

\n

Excise — Exemption<\/span> — Budgetary support scheme — Entity came into existence after change in its constitution and ownership — Not entitles to budgetary support for “residual period” for which erstwhile entity was entitled to exemption — Held<\/span>, Budgetary Support Scheme a measure of goodwill only to units eligible for drawing benefits under earlier excise duty exemption\/refund schemes [Zydus Wellness Products Ltd. v. Union of India<\/span>, (2025) 151 GSTR 456<\/a>]<\/p>\n<\/div>\n

\n

Excise — Exemption<\/span> — Budgetary Support Scheme — Budgetary support to existing eligible manufacturing units operating prior to migration to goods and service tax for residual period for which each of units eligible — Held<\/span>, expansion, acquisition or change in name of unit does not disentitle eligible units from availing of budgetary support — Change of names or acquisition of new unit in Sikkim, does not alter its geographical location of unit, which existed prior to goods and service tax regime [Zydus Wellness Products Ltd. v. Union of India<\/span>, (2025) 151 GSTR 470<\/a>]<\/p>\n<\/div>\n

\n

Customs — Jurisdiction<\/span> — Natural justice — Writs under Constitution — Alternative remedy — Writ petition challenging order of authority imposing penalty on ground denial of opportunity to cross-examine persons whose statements recorded in adjudication proceedings violates principles of natural justice — Held<\/span>, reasons given by adjudicating authority regarding denial of opportunity to cross examine can be tested in appeal — Not a fit case to entertain writ petition deviating from usual rule of exhaustion of alternative remedies [Samuvel Chandran v. Commr. of Customs<\/span>, (2025) 151 GSTR 491<\/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 Appeal, Seized goods, Recovery of duty, Assessment, Anti-dumping, Budgetary support scheme, Jurisdiction and much more.<\/p>\n","protected":false},"author":67523,"featured_media":360092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[10441,8991,30063,61195,71958,84189,84188,56040,3686,89037,89036],"class_list":["post-360027","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-anti-dumping","tag-appeal","tag-assessment","tag-budgetary-support-scheme","tag-cases-reported-in-hcc","tag-goods-service-tax","tag-gstr","tag-high-court-cases","tag-Jurisdiction","tag-recovery-of-duty","tag-seized-goods"],"yoast_head":"\nGSTR: Latest Cases on Goods & Service Tax | SCC 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