{"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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