GST
LiveLawBiz: Business Law Daily Round-Up: November 27, 2025
IPR Delhi High Court Grants Relief To Tesla Inc, Extends Bar on Indian Company's Use of 'Tesla' Marks In EV MarketDelhi High Court Rejects Philips' Plea For Perjury Action Against Ex-Employee In Software Piracy CaseMadras High Court Quashes Order Allowing Pfizer To Seek Documents From Indian Drug Manufacturer For US SuitDelhi High Court Declines To Return Plaint In Sun Pharma's Trademark...
Delhi High Court Condones Company's Delay In Filing GST Appeal On Ground Of Director's Illness
The Delhi High Court recently condoned the delay made by a company in challenging the GST demand of over ₹75 lakhs, on grounds of illness of its Director.A division bench of Justices Prathiba M. Singh and Shail Jain, after considering the facts of the case and on the basis of the medical records, were of the view that the lapse was “bonafide”.As per Section 107 of the Central Goods...
GST Act | S.130 Cannot Be Invoked For Excess Stock Found During Survey; Action Must Proceed U/S 73/74: Allahabad High Court
The Allahabad High Court held that Section 130 of the Goods and Service Tax Act, 2017 could not be invoked where excess stock was found at the time of survey While dealing with a case regarding a search conducted under the GST Act, where upon finding discrepancies, proceedings had been initiated against the petitioner under S. 130 of the Act, Justice Piyush Agarwal held “A...
Marketing For Foreign University Prima Facie Constitutes 'Export Of Services'; Entitled To GST Refund: Delhi High Court
The Delhi High Court recently said that a private consultancy providing marketing services to a foreign university is prima facie covered by its decision in Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited (2025).Vide the said decision, the division bench of Justices Prathiba M. Singh and Shail Jain had held that foreign education consultancy services to students...
Delhi High Court Upholds GST Notice Based On Income Tax Intelligence; Cautions Dept Against AI-Generated Fake Citations In SCN
The Delhi High Court in a writ petition has upheld Show Cause Notice (SCN) issued by the GST Department which was based on an intelligence, by the Income Tax Department The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain held the challenge to the SCN as 'premature' and noted existence of a clandestine server that revealed a parallel accounting system and...
Long-Pending GST Refund Appeals Hurt Businesses: Delhi High Court To Appellate Body
The Delhi High Court has observed that long pendency of GST appeals seeking tax refund can hurt financial front of businesses.A division bench of Justices Prathiba M. Singh and Shail Jain made the observation while dealing the plea of a foreign education consultancy company, whose appeals for tax refund have been pending since four long years.The High Court had recently held that...
Refund On Zero-Rated Supplies Cannot Be Denied Based On Deemed Export Circular: Gujarat High Court Sets Aside Recovery Orders
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and...
LiveLawBiz: Business Law Daily Round-Up: November 26, 2025
ArbitrationArbitration | Unconditional Stay On Execution Of Award Only In Exceptional Cases: Supreme CourtPower To Extend Arbitrator's Mandate Lies With Civil Court Of Original Jurisdiction, Not Appointing Court: Telangana High CourtBombay High Court Upholds Arbitral Award In Favour Of TCS; Rejects UP Assembly's 'Frustration' Claim Over Cancelled Recruitment ExamIBCPending Appeal Against...
No Authority Under GST Act To Reserve Judgement & Deliver It Later Without Issuing Notice To Assessee: Allahabad High Court
The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee. The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order...
Loss of ITC Due To Corporate Debtor's Default In GST Filing Is Not Operational Debt: NCLT Mumbai
The National Company Law Tribunal at Mumbai has recently held that operational creditors cannot claim GST-related dues arising from a corporate debtor's failure to file returns once the GST department has already lodged its own claim in liquidation. A coram of Judicial Member Mohan Prasad Tiwari and Technical Member Charanjeet Singh Gulati rejected the appeal filed by Instakart Services...
Delhi High Court Slams GST Authorities For 'Mechanically' Cancelling Registration Of BoAt's Parent Company
The Delhi High Court has slammed the GST authorities for cancelling the registration of Imagine Marketing Ltd., the parent company of smart wearables brand boAt, without considering the company's replies.A division bench of Justices Prathiba M. Singh and Shail Jain further criticised the GST Appellate Authority, which upheld the cancellation in a 'cavalier' manner. The judges...
GST Migration Not Taxpayer's Burden: Delhi HC Directs CESTAT To Hear Appeal After Pre-Deposit Was Made Under Excise Head Due To Portal Failure
The Delhi High Court has held that where the Service Tax portal had become non-functional after the migration to the GST regime, the taxpayer cannot be compelled to make the mandatory pre-deposit strictly under the Service Tax ledger for maintainability of an appeal. The Court observed that once the deposit has already gone to the Government exchequer under the Excise Head. A...