{"id":364362,"date":"2025-10-20T10:00:50","date_gmt":"2025-10-20T04:30:50","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=364362"},"modified":"2025-10-20T10:51:39","modified_gmt":"2025-10-20T05:21:39","slug":"latest-cases-on-gst-goods-services-tax-gstr","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/20\/latest-cases-on-gst-goods-services-tax-gstr\/","title":{"rendered":"Cases Reported in GSTR| Latest Cases on Goods &amp; Services Tax Reports"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span class=\"normaltextrun\">Stay informed about the latest case laws on Goods &amp; Services Tax with this comprehensive overview as we delve into the latest cases reported in the Goods &amp; Services Tax Reports (GSTR), focusing on critical issues such as Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal<\/span>, Foreign trade, export, import and investment.<\/p>\n<p style=\"text-align: center; font-weight: bold; font-size: 16pt;\">(2025) 151 GSTR<\/p>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Excise &mdash; Exemption<\/span> &mdash; Manufacture of flavoured chewing tobacco &mdash; Denial of exemption on compound on ground compound manufactured cleared for captive consumption as input &mdash; <span style=\"font-style: italic;\">Held<\/span>, claim of assessee that &#8220;compound&#8221; purchased from suppliers and duty was paid and therefore second time duty not payable &mdash; Matter remanded for enquiry into matter [<span style=\"font-style: italic;\">Union of India v. Dharampal Premchand Ltd.<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/aZ3OIyU3\" target=\"_blank\">(2025) 151 GSTR 544<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Excise &mdash; Offences and Penalties<\/span> &mdash; Criminal Proceedings &mdash; Discharge application &mdash; Proceeding for imposition of penalty distinct from criminal complaint and both can proceed simultaneously &mdash; Imposition of penalty neither a prosecution nor a punishment for any offence &mdash; Prosecution launched against accused after confiscation order does not violate fundamental rights &mdash;<span style=\"font-style: italic;\">Held<\/span>, criminal court to judge case independently on basis of evidence placed before it &mdash; Discharge application before Magistrate on ground adjudication proceeding came to an end rightly dismissed [<span style=\"font-style: italic;\">Rimjhim Ispat Ltd. v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/223C7Y5C\" target=\"_blank\">(2025) 151 GSTR 608<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs &mdash; Limitation<\/span> &mdash; Provisional Assessment &mdash; Finalisation of provisional assessment &mdash; Period of six months &mdash; Use of word &#8220;shall&#8221; &mdash; Period mandatory &mdash; Provisional assessments of bills of entry in 2012 and 2013 &mdash; Finalisation in 2018 and 2021 &mdash; <span style=\"font-style: italic;\">Held<\/span>, barred by limitation &mdash; All proceedings pursuant thereto unsustainable [<span style=\"font-style: italic;\">Bihar Foundry &amp; Castings Ltd. v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/YEGYE6O9\" target=\"_blank\">(2025) 151 GSTR 628<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs &mdash; Reassessment<\/span> &mdash; Power of specified officer to reassess duty where self-assessment not done properly &mdash; Bills of entry as submitted by assesses on self-assessment basis accepted &mdash; <span style=\"font-style: italic;\">Held<\/span>, bills of entry to be viewed as having been duly assessed &mdash; Reopening of assessments after decades &mdash; Not permissible [<span style=\"font-style: italic;\">Designco v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/cZXl59Dn\" target=\"_blank\">(2025) 151 GSTR 647<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs &mdash; Advance ruling<\/span> &mdash; Applicability &mdash; Ruling of Authority for Advance Ruling binding on parties inter se unless there was a change of law or facts &mdash; Ruling of Authority for Advance Ruling in assessee&#8217;s case resolving issue of classification of goods imported by assessee &mdash; Binding on authorities &mdash; <span style=\"font-style: italic;\">Held<\/span>, dismissal of appeal against decision of Tribunal by Supreme Court without going into merits of case operates only as res judicata between parties before court and does not render Tribunal decision declaration of law [<span style=\"font-style: italic;\">Isha Exim v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/3Kf27d7Q\" target=\"_blank\">(2025) 151 GSTR 737<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs &mdash; Appeal to High Court<\/span> &mdash; Question of law &mdash; Recovery of duty short-levied or not levied &mdash; Investigation into telegraphic release advice in Chennai Port for clearance of imports stated to be in connection with duty entitlement pass book scrips registered in Mumbai &mdash; Explanations tendered by importers found to have no credence &mdash; Affirmation by Tribunal of adjudication order levying duty and interest on importers, traders, brokers and sub-brokers &mdash; <span style=\"font-style: italic;\">Held<\/span>, question raised before court touching upon factual findings rendered by authorities &mdash; No interference [<span style=\"font-style: italic;\">Nemichand Desarlla v. Commr. of Customs<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/td39U5tu\" target=\"_blank\">(2025) 151 GSTR 750<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs &mdash; Customs broker<\/span> &mdash; Inadvertent error by customs broker in choosing option &#8220;No&#8221; instead of &#8220;Yes&#8221; for claiming reward under Merchandise Export from India Scheme &mdash; <span style=\"font-style: italic;\">Held<\/span>, mistake allowed to be rectified by Department but benefit under scheme denied &mdash; Remedy of assessee lies against customs broker, not against Government [<span style=\"font-style: italic;\">Shah Nanji Nagsi Exports (P) Ltd. v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/54GLu9DB\" target=\"_blank\">(2025) 151 GSTR 776<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">GST &mdash; Refund<\/span> &mdash; Interest &mdash; Refund of special additional duty &mdash; Original application was complete without deficiencies &mdash; Explanation inapplicable as appellate authority only remanded, not ordered for refund &mdash; <span style=\"font-style: italic;\">Held<\/span>, interest payable from date of original application &mdash; Statutory entitlement cannot be denied [<span style=\"font-style: italic;\">Ajay Industrial Corpn. Ltd. v. Commr. of Customs<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/WLk0Vkf5\" target=\"_blank\">(2025) 151 GSTR 785<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Excise &mdash; Appeal<\/span> &mdash;Tribunal setting aside order-in-original and remanding matter to authority to supply documents sought for by assessee as well as to provide opportunity of cross-examination of witnesses in compliance with provisions &mdash; <span style=\"font-style: italic;\">Held<\/span>, order-in-original passed pursuant to remand shows all grievances of assessee with regard to violation of principles of natural justice taken into consideration by authority &mdash; Writ petition not entertained &mdash; Assessee given liberty to approach Tribunal challenging order-in-original [<span style=\"font-style: italic;\">SVM Cera Ltd. v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/0D4Mdxkd\" target=\"_blank\">(2025) 151 GSTR 809<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Foreign trade, export, import and investment &mdash; Appeal<\/span> &mdash; Order of Joint Director General of Foreign Trade rejecting application for issuance of duty credit scrip under Merchandise Export from India Scheme &mdash; To be treated as order by adjudicating authority for limited purpose of Section 15 read with Section 9 &#8212; <span style=\"font-style: italic;\">Held<\/span>, order appealable before Additional Director General of Foreign Trade under Section 15 &mdash; Order passed by quasi-judicial authority dealing on application must be speaking order clearly setting out reasons for arriving at its conclusion [<span style=\"font-style: italic;\">Ashwini Ashish Dighe v. Union of India<\/span>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/GT456Rbg\" target=\"_blank\">(2025) 151 GSTR 820<\/a>]<\/p>\n<\/div>\n<p style=\"margin-bottom: 3%;\">Introducing the GST Rates Finder with updated GST 2.0 Rates. <a href=\"https:\/\/www.scconline.com\/\" target=\"_blank\">Try it now<\/a><\/p>\n<p style=\"margin-bottom: 3%; text-align: center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/10_Cases-Reported-in-GSTR-16-10-25-1.jpg\" alt=\"\" width=\"800\" height=\"285\"\/><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Explore the latest cases reported in HCC&#8217;s Goods &amp; 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.<\/p>\n","protected":false},"author":67523,"featured_media":364373,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[43463,8991,71958,39149,2649,29553,46269,91140,84188,56040,25564,3353,3655,71959,21474],"class_list":["post-364362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-advance-ruling","tag-appeal","tag-cases-reported-in-hcc","tag-customs-broker","tag-exemption","tag-export","tag-foreign-trade","tag-goods-services-tax","tag-gstr","tag-high-court-cases","tag-import","tag-Investment","tag-limitation","tag-offences-and-penalties","tag-reassessment"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GSTR: Latest Cases on GST | SCC Times<\/title>\n<meta name=\"description\" content=\"Explore the latest Cases on GST reported in GSTR on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, 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\/10\/20\/latest-cases-on-gst-goods-services-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 &amp; 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