Cases Reported in GSTR| Latest Cases on Goods & Services Tax Reports

Latest Cases on GST

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 Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment.

(2025) 151 GSTR

Excise — Exemption — Manufacture of flavoured chewing tobacco — Denial of exemption on compound on ground compound manufactured cleared for captive consumption as input — Held, claim of assessee that “compound” purchased from suppliers and duty was paid and therefore second time duty not payable — Matter remanded for enquiry into matter [Union of India v. Dharampal Premchand Ltd., (2025) 151 GSTR 544]

Excise — Offences and Penalties — Criminal Proceedings — Discharge application — Proceeding for imposition of penalty distinct from criminal complaint and both can proceed simultaneously — Imposition of penalty neither a prosecution nor a punishment for any offence — Prosecution launched against accused after confiscation order does not violate fundamental rights —Held, criminal court to judge case independently on basis of evidence placed before it — Discharge application before Magistrate on ground adjudication proceeding came to an end rightly dismissed [Rimjhim Ispat Ltd. v. Union of India, (2025) 151 GSTR 608]

Customs — Limitation — Provisional Assessment — Finalisation of provisional assessment — Period of six months — Use of word “shall” — Period mandatory — Provisional assessments of bills of entry in 2012 and 2013 — Finalisation in 2018 and 2021 — Held, barred by limitation — All proceedings pursuant thereto unsustainable [Bihar Foundry & Castings Ltd. v. Union of India, (2025) 151 GSTR 628]

Customs — Reassessment — Power of specified officer to reassess duty where self-assessment not done properly — Bills of entry as submitted by assesses on self-assessment basis accepted — Held, bills of entry to be viewed as having been duly assessed — Reopening of assessments after decades — Not permissible [Designco v. Union of India, (2025) 151 GSTR 647]

Customs — Advance ruling — Applicability — Ruling of Authority for Advance Ruling binding on parties inter se unless there was a change of law or facts — Ruling of Authority for Advance Ruling in assessee’s case resolving issue of classification of goods imported by assessee — Binding on authorities — Held, 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 [Isha Exim v. Union of India, (2025) 151 GSTR 737]

Customs — Appeal to High Court — Question of law — Recovery of duty short-levied or not levied — 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 — Explanations tendered by importers found to have no credence — Affirmation by Tribunal of adjudication order levying duty and interest on importers, traders, brokers and sub-brokers — Held, question raised before court touching upon factual findings rendered by authorities — No interference [Nemichand Desarlla v. Commr. of Customs, (2025) 151 GSTR 750]

Customs — Customs broker — Inadvertent error by customs broker in choosing option “No” instead of “Yes” for claiming reward under Merchandise Export from India Scheme — Held, mistake allowed to be rectified by Department but benefit under scheme denied — Remedy of assessee lies against customs broker, not against Government [Shah Nanji Nagsi Exports (P) Ltd. v. Union of India, (2025) 151 GSTR 776]

GST — Refund — Interest — Refund of special additional duty — Original application was complete without deficiencies — Explanation inapplicable as appellate authority only remanded, not ordered for refund — Held, interest payable from date of original application — Statutory entitlement cannot be denied [Ajay Industrial Corpn. Ltd. v. Commr. of Customs, (2025) 151 GSTR 785]

Excise — Appeal —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 — Held, 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 — Writ petition not entertained — Assessee given liberty to approach Tribunal challenging order-in-original [SVM Cera Ltd. v. Union of India, (2025) 151 GSTR 809]

Foreign trade, export, import and investment — Appeal — Order of Joint Director General of Foreign Trade rejecting application for issuance of duty credit scrip under Merchandise Export from India Scheme — To be treated as order by adjudicating authority for limited purpose of Section 15 read with Section 9 — Held, order appealable before Additional Director General of Foreign Trade under Section 15 — Order passed by quasi-judicial authority dealing on application must be speaking order clearly setting out reasons for arriving at its conclusion [Ashwini Ashish Dighe v. Union of India, (2025) 151 GSTR 820]

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