{"id":372394,"date":"2026-01-13T09:00:21","date_gmt":"2026-01-13T03:30:21","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=372394"},"modified":"2026-01-12T18:18:55","modified_gmt":"2026-01-12T12:48:55","slug":"latest-cases-goods-services-tax-gstr","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/13\/latest-cases-goods-services-tax-gstr\/","title":{"rendered":"Cases Reported in GSTR | Latest Cases on Goods & Services Tax Reports"},"content":{"rendered":"
\n

Stay informed about the latest case laws on Goods & Services Tax with this comprehensive overview as we delve into the latest cases reported in the Goods & Services Tax Reports (GSTR), focusing on critical issues such as Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation and Recovery of tax<\/p>\n

(2025) 148 GSTR<\/p>\n

\n

GST — Input Tax Credit<\/span> — Writs under Constitution — Scope of interference— Demands and recovery — Proceedings — Order detailed, setting out facts, hearings, analysis of reply — Replies duly considered but largely technical — No substantive rebuttal on merits — Facts revealed in investigation not prima facie disputed — Fraudulent availment of input-tax credit — Existence of business to be proved by nature of goods sold and quantities purchased — Held<\/span>, no such averments made — Conclusions of respondent not perverse [Ambika Traders v. Commr (CGST)<\/span>., (2025) 148 GSTR 1<\/a>]<\/p>\n<\/div>\n

\n

GST — Leasehold rights<\/span> — Assignment of leasehold rights of land allotted by Gujarat Industrial Development Corporation — Not supply of service but transfer of immovable property — Held<\/span>, interest in immovable property in form of leasehold rights not distinct from immovable property itself — Held, transaction not liable [Dhiraj Can Co. (P) Ltd. v. Union of India<\/span>, (2025) 148 GSTR 40<\/a>]<\/p>\n<\/div>\n

\n

GST — Refund<\/span> — Change of law — Retrospective legislation — Formula for calculating refund under rule 89(5) — Notification amending formula issued pursuant to Supreme Court direction to Goods and Services Tax Council to remove anomalies — Amendment being clarificatory and curative in nature has retrospective application — Benefit of amended notification cannot be confined only to applications filed after amendment — Assessee having filed refund claims within prescribed limitation period entitled to benefit of amended formula irrespective of any prior refund – Restricting benefit only to post amendment claims would result in discrimination and inequality among similarly placed assessees — Held<\/span>, Circular stating amendment not clarificatory and applies prospectively held contrary to Act and liable to be quashed — Respondents directed to release differential refund within three months [Tirth Agro Technology (P) Ltd. v. Union of India<\/span>, (2025) 148 GSTR 53<\/a>]<\/p>\n<\/div>\n

\n

GST — Search and seizure<\/span> — Document Identification Number — State tax authority not required to mention Document Identification Number in summons and orders — CBIC Circular No. 37\/2019 not applicable to State tax authorities — No similar circular issued by State [NRM Metals (India) (P) Ltd. v. Union of India<\/span>, (2025) 148 GSTR 66<\/a>]<\/p>\n<\/div>\n

\n

GST — Appeal<\/span> — Limitation — Condonation of delay — Writs under Constitution — Writ petition for directing appellate authority to condone delay of about two months ten days in filing appeal against order under section 107 — Section 107(4) providing for condonation of delay only up to one month — Appellate authority having no power to condone delay beyond prescribed statutory period — Writ court cannot exercise jurisdiction under Article 226 to condone delay where statutory limitation period has expired — Complete exclusion of section 5 of Limitation Act where specific limitation provided — Petition dismissed [ESH Ispat (P) Ltd. v. Commr.(CGST)<\/span>, (2025) 148 GSTR 77<\/a>]<\/p>\n<\/div>\n

\n

GST — Recovery of Tax<\/span> — Provisional attachment — Order of provisional attachment must be preceded by formation of opinion that it is necessary so to do for purpose of protecting interest of Government revenue — Order of attachment bereft of material to show that for protecting interest of Government revenue attachment necessary — Quashed [Patil Constructions & Infrastructure Ltd. v. Commr.(GST)<\/span>, (2025) 148 GSTR 91<\/a>]<\/p>\n<\/div>\n

\n

Sales Tax and VAT —<\/span> Intra-State Sale or Inter-State Sale or Sale in Course of Import or Export<\/span> — Inter-State sales — Rate of tax — Exemption notification issued under Value Added tax Act — Held, applicable to inter-State sales in absence of specific notification under section 8(5) [Natesan v. CST<\/span>, (2025) 148 GSTR 99<\/a>]<\/p>\n<\/div>\n

\n

GST — Refund<\/span> — Interest — Refund delayed due to technical glitch in system and not attributable to assessee — Interest mandatory and compensatory in nature — Respondents directed to grant interest on delayed refund within 12 weeks from date of receipt of order [Vineet Polyfab (P) Ltd. v. Union of India<\/span>, (2025) 148 GSTR 109<\/a>]<\/p>\n<\/div>\n

\n

Sales Tax and VAT — Value added tax<\/span> — Input-tax credit — Refund — Unutilised input-tax credit — Carried forward to next tax period — Not transferred under goods and services tax regime — Filing of Form GST-TRAN-1 not mandatory — Four-year assessment period expired — Refund admissible – [Weatherproof Solution v. State of Gujarat<\/span>, (2025) 148 GSTR 154<\/a>]<\/p>\n<\/div>\n

\n

GST — Refund<\/span> — Writs under Constitution — High Court — Cause of action — Territorial jurisdiction — Rejection of refund of integrated goods and services tax on exports from ports outside State of Rajasthan — Assessee’s business location or goods and services tax registration in Rajasthan does not give rise to cause of action for refund withheld by Customs authorities at port of export — Cause of action must arise from material or integral facts having direct nexus with grievance — No part of cause of action arising in Rajasthan — Writ petition dismissed for want of territorial jurisdiction [Shri Prempurji Granimarbo (P) Ltd. v. Union of India<\/span>, (2025) 148 GSTR 180<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.<\/p>\n","protected":false},"author":67523,"featured_media":372403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,68099],"tags":[8991,71958,91140,84188,56040,26374,43544,3655,92008,2532,35173],"class_list":["post-372394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-itr","tag-appeal","tag-cases-reported-in-hcc","tag-goods-services-tax","tag-gstr","tag-high-court-cases","tag-input-tax-credit","tag-leasehold-rights","tag-limitation","tag-recovery-of-tax","tag-Refund","tag-search-and-seizure"],"yoast_head":"\nGSTR: Latest Cases on Goods & Services Tax | SCC Times<\/title>\n<meta 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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":253484,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest\/","url_meta":{"origin":372394,"position":5},"title":"Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest","author":"Prachi Bhardwaj","date":"September 1, 2021","format":false,"excerpt":"The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule 59(6) of CGST Rules, 2017 on GST Portal. Rule 59(6) of CGST Rules, 2017 provides for restriction in filing of GSTR-1 in following cases: \u00a0 A registered person\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-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\/372394","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=372394"}],"version-history":[{"count":3,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/372394\/revisions"}],"predecessor-version":[{"id":372405,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/372394\/revisions\/372405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/372403"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=372394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=372394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=372394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}