Stay informed about the latest case laws on Goods & Service Tax with this comprehensive overview as we delve into the latest cases reported in the Goods & Service Tax Reports (GSTR), focusing on critical issues such as Appeal, Seized goods, Recovery of duty, Assessment, Anti-dumping, Budgetary support scheme and Jurisdiction.
(2025) 151 GSTR
Customs —Appeal — Tribunal — Pre-deposit — Failure to make pre-deposit — Held, if the statute gives a right to appeal upon certain conditions, it is upon fulfilment of those conditions that the right becomes vested and exercisable to the appellant — Tribunal competent to reject appeal [G & S International v. Commr. of Customs, (2025) 151 GSTR 364]
Customs — Seized goods — Import — Prohibited goods — Classification of goods — Prohibition of import of any obscene book, pamphlet, paper, drawing, painting, representation, figure or article — To be construed ejusdem generis — Goods imported as “body massagers” — Held, no material before adjudicating officer to categorise goods as “any obscene book, pamphlet, paper, writing, drawing, painting, representation, figure or article”, and of objectional description, falling under notification — Order of confiscation and penalty set aside [Commr. of Customs v. DOC Brown Industries LLP, (2025) 151 GSTR 372]
Excise — Recovery of duty — Auction of property of defaulting assessee mortgaged to financial institution — Auction purchaser of secured property not liable for payment of outstanding amounts due from defaulting assessee — Held, department at liberty to recover from original defaulter [Balaji Agro Industries Ltd. v. Commr. of Customs, (2025) 151 GSTR 383]
Excise — Recovery of duty — Auction of defaulting assessee’s property mortgaged to financial institutions — Purchaser in auction not liable for excise duty dues of defaulting assessee — Held, liberty to purchaser to have legal recourse if any amounts paid by purchaser under duress from department [Jasday Pharmaceuticals v. CCE, (2025) 151 GSTR 385]
Excise — Assessment — Tribunal — Held, order-in-original passed pursuant to remand by Tribunal without granting assessee opportunity of cross-examination of witnesses as directed by Tribunal — Quashed — Matter remanded [Atithi Gokul Automobile Works v. Union of India, (2025) 151 GSTR 391]
Customs — Anti-dumping — Writ petition by assessee seeking direction to exclude product imported by it from scope of product under consideration — Authority in process of investigation — Held, contentions raised by assessee at premature stage — Writ petition dismissed [Epigral Ltd. v. Union of India, (2025) 151 GSTR 397]
Customs — Anti-dumping — Products produced by domestic industry and imported by assessee into India technically and commercially not substitutable — Held, designated authority not justified in rejecting prayer of assessee to exclude specialty grade polyvinyl chloride suspension resins imported by assessee from investigation of product under consideration — Cannot shift burden on assessee-importer [Epigral Ltd. v. Union of India, (2025) 151 GSTR 401]
Excise — Exemption — Budgetary support scheme — Entity came into existence after change in its constitution and ownership — Not entitles to budgetary support for “residual period” for which erstwhile entity was entitled to exemption — Held, Budgetary Support Scheme a measure of goodwill only to units eligible for drawing benefits under earlier excise duty exemption/refund schemes [Zydus Wellness Products Ltd. v. Union of India, (2025) 151 GSTR 456]
Excise — Exemption — Budgetary Support Scheme — Budgetary support to existing eligible manufacturing units operating prior to migration to goods and service tax for residual period for which each of units eligible — Held, expansion, acquisition or change in name of unit does not disentitle eligible units from availing of budgetary support — Change of names or acquisition of new unit in Sikkim, does not alter its geographical location of unit, which existed prior to goods and service tax regime [Zydus Wellness Products Ltd. v. Union of India, (2025) 151 GSTR 470]
Customs — Jurisdiction — Natural justice — Writs under Constitution — Alternative remedy — Writ petition challenging order of authority imposing penalty on ground denial of opportunity to cross-examine persons whose statements recorded in adjudication proceedings violates principles of natural justice — Held, reasons given by adjudicating authority regarding denial of opportunity to cross examine can be tested in appeal — Not a fit case to entertain writ petition deviating from usual rule of exhaustion of alternative remedies [Samuvel Chandran v. Commr. of Customs, (2025) 151 GSTR 491]
