Daily Archives: October 15, 2025

HC Refuses to Mandate GST Council on Petroleum Inclusion, Citing Policy Domain. Issue Can a High Court issue a writ of mandamus to compel the GST Council to determine a specific date for the inclusion of petroleum products (petrol and diesel) within the Goods and Services Tax (GST) regime? Facts A series of writ petitions… Read More »

SC Upholds Selection Committee’s Authority to Re-interview GSTAT Candidates, Dismissing Challenge. Issue Does a Search-cum-Selection Committee (SCSC) for appointments to the GST Appellate Tribunal (GSTAT) have the legal authority to reconstitute itself and restart the interview process de novo (from the beginning) after it has already shortlisted candidates? Facts A candidate, Pranaya Kishore Harichandan, was… Read More »

Printing services using customer content is a service taxable at 18% GST. Issue Whether the printing of materials like books, wedding cards, and photos, where the content is provided by the customer but the physical materials (paper, ink) are supplied by the printer, should be classified as a “supply of goods” under HSN 4911 or… Read More »

Gujarat HC Revokes GST Registration Cancellation on Condition of Future Timely Compliance. Issue Can a GST registration be restored for a taxpayer with a history of repeated defaults in filing returns, if the taxpayer clears a substantial portion of the dues, provides a reasonable explanation for the past non-compliance, and undertakes to ensure timely compliance… Read More »

Delhi HC: Consolidated FIRCs are Valid; Quashes ITC Denial and Remands Case. Issue Whether Input Tax Credit (ITC) can be denied and a demand raised against an exporter for failing to provide a one-to-one, invoice-wise correlation between export invoices and Foreign Inward Remittance Certificates (FIRCs), even when consolidated proof of foreign exchange realization is available.… Read More »

Bombay HC: Permanent GST Cancellation is Disproportionate for Procedural Lapses Rectified by Taxpayer. Issue Whether the permanent cancellation of a Goods and Services Tax (GST) registration is a disproportionate and excessive penalty for procedural lapses, such as non-filing of returns, especially when the taxpayer has subsequently rectified the default by paying all outstanding taxes, interest,… Read More »

Delhi HC Grants CISCE Interim Relief, Questions GST on School Affiliation Services Circulars. Issue Whether the CBIC circulars withdrawing the Goods and Services Tax (GST) exemption on services related to educational affiliation are legally valid, or if they are ultra vires (beyond the powers of) the parent exemption Notification No. 12/2017-Central Tax (Rate). Facts The… Read More »

Time for a deficiency memo is excluded from refund limitation. Issue When a GST refund application is re-filed after a deficiency memo, should the time period between the original filing and the communication of the deficiency be excluded when calculating the two-year limitation period for the refund claim? Facts The assessee, operating under the EPCG… Read More »