Centaxonline’s Tax Gazette
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Case Chronicles
Assessee to be allowed to apply for fresh registration after belated challenge to cancellation order: HC
GST ?|? CASE LAW
GST : Where registration of assessee was cancelled back in 2022 and assessee challenged same belatedly vide instant writ petition, assessee was to be directed to apply for fresh registration.
Key Details:
Case Name: Salwa Foods Proprietorship vs. Commissioner of Central Goods and Services Tax
Citation: (2025) 26 Centax 90 (Del.)
Delay in filing application for revocation to be condoned subject to deposit of taxes and other dues: HC
GST ?|? CASE LAW
GST : Where application for revocation of cancellation of registration was filed belatedly, delay was to be condoned subject to deposit of taxes and other dues.
Key Details:
Case Name: Sanjit Kumar Baishakh vs. Chief Commissioner, CGST, BBSR
Citation: (2025) 26 Centax 91 (Ori.)
Delay in filing application for revocation to be condoned subject to deposit of taxes and other dues: HC
GST ?|? CASE LAW
GST : Where there was delay in filing application for revocation of cancellation of registration, delay was to be condoned subject to deposit of all dues and compliance with other formalities.
Key Details:
Case Name: Shiv Trading vs. Union of India
Citation: (2025) 26 Centax 92 (Ori.)
Re-credit of tax paid on RCM allowed as petitioner was not entitled to a cash refund: HC
GST ?|? CASE LAW
GST : Assessee could take recredit of amount of tax paid as recipient of royalty service from Government on reverse charge basis belatedly on 30-12-2017 as input tax credit in its electronic credit ledger.
Key Details:
Case Name: SRC Projects Pvt. Ltd. vs. Assistant Commissioner of GST and Central Excise
Citation: (2025) 26 Centax 93 (Mad.)
Delay in filing revocation application to be condoned subject to assessee paying tax, interest and penalty: HC
GST ?|? CASE LAW
GST : Where registration of assessee was cancelled, delay in invoking provisions of rule 23 was to be condoned subject to assessee paying tax, interest and penalty with liberty to assessee to file application for revocation of cancellation of registration.
Key Details:
Case Name: Chitrasen Sahu vs. Principal Commissioner, CGST and Central Excise
Citation: (2024) 25 Centax 391 (Ori.)
Time granted to file appeal as issue of waiver of pre-deposit of GST demand is yet to be decided: HC
GST ?|? CASE LAW
GST : Where demand was created against assessee for availing excess ITC, and assessee filed petition seeking waiver of pre-deposit for maintainability of appeal under section 107, since issue as to whether any exemption, waiver or any reduction could be granted qua GST demand or not was yet to be adjudicated by instant court, question of law arising in instant petition was to be left open.
Key Details:
Case Name: Aarn Iron and Steel Pvt. Ltd. vs. GST Officer Ward 64 New Delhi
Citation: (2025) 26 Centax 104 (Del.)
Limitation period for filing appeal should be counted from date of rejection of rectification application: HC
GST ?|? CASE LAW
GST : Period of limitation for filing appeal against original order of assessment would start ticking from date of rejection of rectification application that was filed against adjudication order.
Key Details:
Case Name: SPK and Co. vs. State Tax Officer
Citation: (2024) 25 Centax 410 (Mad.)
Stay on final decision for technical member applications in GSTAT due to eased eligibility standards: HC
GST ?|? CASE LAW
GST : Where relaxation criteria for appointment of Technical Member (State Bench) had been utilized based on wrong facts by replacing qualification criteria of Group A Gazette Officers with minimum 25 years of experience with Officers of Commercial Tax Department of Himachal Pradesh, who completed 25 years of service as Gazetted Officers on grounds that no person in state had completed 25 years of service in Group A or equivalent, even though petitioner belonged to group A category with 25
Key Details:
Case Name: Amit Kashyap vs. Principal Secretary
Citation: (2025) 26 Centax 105 (H.P.)
HC remanded matter as SCN was uploaded on portal under additional notices and orders but not served through other means
GST ?|? CASE LAW
GST : Where show cause notice issued to assessee was uploaded on GST portal under ‘additional notices and orders’ tab and service was not effected through any other means e.g. registered email ID, order passed based on such notice was to be set aside and matter was to be remanded.
Key Details:
Case Name: Anant Wire Industries vs. Sales Tax Officer
Citation: (2025) 26 Centax 106 (Del.)
Application for revocation of cancellation to be considered by authority upon payment of outstanding tax dues: HC
GST ?|? CASE LAW
GST : Where pursuant to cancellation of registration, assessee was ready and willing to pay outstanding tax including interest and penalty, if assessee deposited same and filed an application for revocation of cancellation within a week, same was to be considered by competent authority as per law.
Key Details:
Case Name: BM Services vs. Commissioner, State Goods and Services Tax, Commissionerate, Dehradun
Citation: (2025) 26 Centax 108 (Uttarakhand)
Writ disposed of by directing authority to take final decision after considering assessee’s representation: HC
GST ?|? CASE LAW
GST : Failure to respond to tax notice within stipulated time does not bar consideration of representation and response already on record while taking final decision, preserving right to challenge adverse order through appropriate remedy.
领英推荐
Key Details:
Case Name: Core Bore & lay Constructions Pvt. Ltd. vs. Union Territory of J & K
Citation: (2025) 26 Centax 109 (J & K and Ladakh)
Customs duty demand is extinguished if NCLT approves insolvency resolution plan: HC
CUSTOMS ?|? CASE LAW
Customs : Demand of Customs duty would get extinguished and could not be survived if corporate insolvency resolution plan as proposed by assessee-company for continuing their business as a going concern was accepted by National Company Law Tribunal during pendency of appeal before CESTAT, consequent to which their name was subsequently changed and Revenue had neither lodged any claim with respect to such demand during insolvency proceedings nor such demand was part of resolution plan approved
Key Details:
Case Name: Patanjali Foods Ltd. vs. Commissioner of Customs, NCH Mangalore
Citation: (2025) 26 Centax 146 (Kar.)
ELISA kits for food testing not eligible for exemption as they are not used in evaluating physical or biochemical processes: CESTAT
CUSTOMS ?|? CASE LAW
Customs : “Food testing” could not be added to “diagnostic test kits” in S.No.167(A) of Notification No.50/2017-Cus. dated 30.06.2017 as that contradicts main intendment of Notification; Enzyme liked immuno absorbent assay kits, meant for food testing and not used in evaluation of physical, biophysical or biochemical processes and states in animals and humans, did not fulfil exemption criteria.
Key Details:
Case Name: Ilishan Biotech (P) Ltd. vs. Principal Commissioner of Customs, New Delhi
Citation: (2025) 26 Centax 166 (Tri.-Del)
Matter remanded to reconsider the taxability of renting of immovable property service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : On question as to whether Municipality was liable to pay service tax under Renting of Immovable Property Services as well as other demands, appeals were already pending before Jurisdictional High Court in another case had remanded matter for considering issue afresh, in interest of justice, instant matters were also required to be remanded to Adjudicating Authority to consider afresh issue.
Key Details:
Case Name: Commissioner, Krishnagiri Municipality vs. Commissioner of GST and Central Excise, Chennai-III
Citation: (2025) 26 Centax 142 (Tri.-Mad)
No duty demand on estimated production of sponge iron without evidence of clandestine removal: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise : Where demand was raised against assessee on basis of estimated production of sponge iron but no tangible evidence was brought on record to show from where assessee had procured raw materials like coal and iron ore, to manufacture such a huge quantity of sponge iron, impugned demand was not sustainable.
Key Details:
Case Name: Commissioner of Central Excise & Service Tax, Rourkela vs. Argasen Sponge (P) Ltd.
Citation: (2025) 26 Centax 141 (Tri.-Cal)
Co-owners receiving rent proportionally are not association of persons and are eligible for separate exemption: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Individual co-owners receiving rent separately in proportion to their shares cannot be treated as “association of persons” and are eligible for separate threshold exemption under Notification No. 6/2005-ST.
Key Details:
Case Name: Ramesh Kumar Chaudhary vs. Commissioner of Service Tax, Delhi-IV
Citation: (2025) 26 Centax 147 (Tri.-Chan)
Refund claim not maintainable if assessee did not challenge classification under works contract service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : CESTAT rejected assessee’s refund claim of service tax paid under Works Contract Service category, holding that refund cannot be claimed directly without first challenging classification/assessment of services through proper appellate procedures.
Key Details:
Case Name: Aakruti Holdings vs. Commissioner of Central Excise, Belgaum
Citation: (2025) 26 Centax 164 (Tri.-Bang)
Customer support services to foreign firms on a principal basis qualify as export of services not as intermediary services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Marketing, sales and customer support services provided by Indian subsidiary to foreign parent on principal-to-principal basis qualify as export of services, not intermediary services under Service Tax law.
Key Details:
Case Name: Commissioner of Central Tax, GST Commissionerate, Bengaluru East vs. Informatica Business Solutions Pvt. Ltd
Citation: (2025) 26 Centax 167 (Tri.-Bang)
As we conclude this issue of Tax Gazette, we hope you've gained clarity and insights on the critical legal and tax matters that shape our world. Remember, with Centaxonline. You're not just informed. You're insightfully empowered.
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