Centaxonline’s Tax Gazette
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Case Chronicles
Govt. Department have to pay differential amount due to increase in GST rate from 12% to 18% on running bills: HC
GST ?|? CASE LAW
GST: Where respondent-Government departments were paying assessee’s running bills with 12 per cent GST, but petitioner-Government contractor had to pay 18 per cent GST after 1-1-2022 on change of rate of GST, difference of GST amount was to be paid to petitioner.
Key Details:
Case Name: Jitendra Kumar Mishra vs. State of Madhya Pradesh
Citation: (2025) 27 Centax 233 (M.P.)
SLP dismissed against order of HC quashing garnishee order passed without opportunity of hearing: SC
GST ?|? CASE LAW
GST: SLP dismissed against order of High Court, whereby garnishee order passed by respondent authority without providing opportunity of hearing was set aside.
Key Details:
Case Name: Commissioner of Central Tax vs. Kesoram Industries Ltd.
Citation: (2025) 28 Centax 12 (S.C.)
Writ petition dismissed as petitioner to avail benefit of recent amendments and amnesty scheme: HC
GST ?|? CASE LAW
GST: Where petitioner had challenged constitutional validity of section 16(4) read with rule 61(5), but filed a memo to withdraw said petition as he was inclined to avail benefit of recent amendments to abovesaid section and government amnesty scheme, petition was to be dismissed as withdrawn.
Key Details:
Case Name: Yamanappa V Patrot vs. Assistant Commissioner of Commercial Taxes
Citation: (2025) 27 Centax 443 (Kar.)
Cancellation of GST registration justified as assessee did not challenge investigation report on fraud: HC
GST ?|? CASE LAW
GST: Where pursuant to an investigation report alleging non-existent place of business and fraud registration, a show cause notice was issued to assessee and registration was cancelled, there being no attempt on part of assessee to reply to show cause notice or to challenge said investigation report, no interreference was called for in order cancelling registration.
Key Details:
Case Name: Md. Firoz vs. Assistant Commissioner
Citation: (2025) 27 Centax 436 (Cal.)
Order to be set aside as assessee was unaware of SCN uploaded on wrong tab of GST portal: HC
GST ?|? CASE LAW
GST: Where show cause notice issued to assessee was uploaded on ‘Additional notices and orders’ tab on GST portal and assessee being unaware of same could not apply for personal hearing nor object to same, impugned adjudication order passed thereafter was to be set aside.
Key Details:
Case Name: Inbox Media Pvt. Ltd. vs. State of U.P.
Citation: (2025) 27 Centax 434 (All.)
Matter remanded as SCN issued without disclosing authority's view on reply submitted by assessee: HC
GST ?|? CASE LAW
GST: Where pursuant to reply submitted by assessee to final audit report, a show cause notice was issued to assessee without recording a finding as to why reply of assessee was not to satisfaction of adjudicating authority, same was to be set aside and matter was to be remanded to issue fresh notice.
Key Details:
Case Name: Eastland Switchgears Pvt. Ltd. vs. Assistant Commissioner of Revenue
Citation: (2025) 28 Centax 6 (Cal.)
HC dismissed review petition and directed GST Department to return original non-relied-upon documents seized during search
GST ?|? CASE LAW
GST: Where petitioner-department filed a review petition challenging an order dated 20.05.2024 by which petitioner-department was directed to return all original non-relied upon documents to respondent no.1-assessee, further, in various judgments, it was held that review was not a routine procedure and it should only be allowed where there is material error apparent on face of record, however, there was no error apparent on face of record in impugned order so as to warrant interference.
Key Details:
Case Name: Union of India vs. Elora Tobacco Company Ltd.
Citation: (2025) 28 Centax 7 (M.P.)
Appellate Authority have to consider assessee's explanation for condonation of delay before rejecting appeal: HC
GST ?|? CASE LAW
GST: Where Appellate Authority failed to consider explanation provided by assessee for delay in filing appeal and rejected same vide impugned order holding that Appellate Authority had no jurisdiction to allow appeal filed beyond one month from prescribed period, assessee having given sufficient reason, delay in filing appeal was to be condoned and appeal was to be restored.
Key Details:
Case Name: Green Filed Agrotech vs. State of West Bengal
Citation: (2025) 28 Centax 8 (Cal.)
Order to be set-aside being passed without granting opportunity of hearing to assessee: HC
GST ?|? CASE LAW
GST: Where impugned order was passed in case of assessee confirming demand, however no opportunity of hearing was granted to assessee before passing same, said order was to be set aside and matter was to be remanded to pass fresh orders.
Key Details:
Case Name: Jain Distributors vs. State of U.P.
Citation: (2025) 28 Centax 9 (All.)
Period of limitation to file appeal before Tribunal to be considered from date of its constitution: HC
GST ?|? CASE LAW
GST: Where assessee impugned penalty and confiscation orders against which assessee’s appeal had also been dismissed, writ petition was to be disposed of relegating assessee to remedy of appeal and since Tribunal was not functional, if assessee file appeal within three months of constitution of Tribunal, it was to be considered to have been filed within limitation.
Key Details:
Case Name: JVG Super Cargo Service Ltd. vs. State Tax Officer
Citation: (2025) 28 Centax 10 (Raj.)
Order passed without hearing opportunity upheld as assessee did not appear for hearing on fixed date: HC
GST ?|? CASE LAW
GST: Where assessee filed a writ petition against order of demand on ground that opportunity of hearing was not granted and Single Judge dismissed same on ground that assessee did not appear on date fixed for personal hearing, there being no reason to take a different view, intra court appeal of assessee was to be dismissed.
Key Details:
Case Name: K.A.V. Shaik Rowther vs. Assistant Commissioner Central Tax And Central Excise
Citation: (2025) 28 Centax 11 (Ker.)
Intra-court appeal dismissed as assessee was directed to file statutory appeal under Section 107: HC
GST ?|? CASE LAW
GST: Where assessee challenged order of Single Court which directed assessee to file statutory appeal against adjudication order, since matter required deep and thorough adjudication into facts and therefore, it was not one of exceptional cases, where assessee was to be permitted to bypass appellate remedy, intra-court appeal was to be dismissed directing assessee to file statutory appeal.
Key Details:
Case Name: LGW Industries Ltd. vs. Assistant Commissioner of Revenue
Citation: (2025) 28 Centax 13 (Cal.)
Interim stay granted as SCN issued in Form DRC-01 without issuing notice in Form ASMT-10: HC
GST ?|? CASE LAW
GST: Show cause notice issued under section 73(1) of CGST Act, 2017 under Form GST DRC-01 without serving notice under rule 99 of CGST Rules, 2017 in Form GST ASMT-10, therefore, interim stay of all further proceedings was to be granted.
Key Details:
Case Name: Sanmati Metals vs. State of Himachal Pradesh
Citation: (2025) 28 Centax 14 (H.P.)
Writ petition dismissed as Rajasthan HC lacks jurisdiction over refund denial by Customs at the export port
GST ?|? CASE LAW
GST: Exporter-assessee carrying on business in Rajasthan or being registered with GST Act at Rajasthan does not give rise to a cause of action in Rajasthan for non grant of refund by Customs Authorities of Port from where goods were exported; writ petition was to be dismissed for want of territorial jurisdiction.
Key Details:
Case Name: Shri Prempurji Granimarbo Pvt. Ltd. vs. Union of India
Citation: (2025) 28 Centax 15 (Raj.)
Order to be stayed as installation of solar power generation equipment allowed for home consumption: HC
CUSTOMS ?|? CASE LAW
Customs: Importer is permitted to install the equipment, generate power and supply the same for home consumption; Stay of operation of impugned proceedings dated 24.06.2024 is granted.
Key Details:
Case Name: Greenko APO1 Irep Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs
Citation: (2025) 28 Centax 117 (A.P.)
Matter referred to CBIC to relook value cap of duty-free gold jewellery as bona fide baggage: HC
CUSTOMS ?|? CASE LAW
Customs: Value cap prescribed under Rule 5 of Baggage Rules, 2016 for bringing jewellary as a bona fide baggage by passengers from abroad not being in tune with current market value of gold at present, aforesaid Rules are directed to be reconsidered by C.B.I. C./Central Government.
Key Details:
Case Name: Qamar Jahan vs. Union of India
Citation: (2025) 28 Centax 84 (Del.)
Anticipatory bail can be granted as the applicant cooperates with investigation: HC
CUSTOMS ?|? CASE LAW
Customs: Anticipatory bail can be granted to applicant so long as the applicant cooperates with investigation as goods seized were meant for delivery to another entity and not applicant and there is no specific material to link applicant with aforesaid goods.
Key Details:
Case Name: Manish Jain vs. Union of India
Citation: (2025) 28 Centax 136 (Bom.)
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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