Author: Pushkar Mer

July 2025 tax period onwards, the auto-populated liability in GSTR-3B, flowing from GSTR-1, will become non-editable. Any changes to this auto-populated liability must be made through Form GSTR-1A.

(GSTN Advisory dated June 7, 2025)

In a landmark decision, the Supreme Court of India has dismissed the Special Leave Petition (SLP) filed by the Union of India and CGST authorities against Gujrat High Court’s ruling in the case of Yasho Industries Ltd.

Apex Court dismissed Special Leave Petition (‘SLP’) against High Court order which held that pre-deposit can be made through credit ledger.

This judgement is a major relief for businesses.

In case of Savex Technologies Pvt Ltd, the Hon’ble Gujrat High Court held that refund application filed after issuance of deficiency memo is not a fresh application and cannot be rejected on the ground that limitation period is over since the original application was filed within the time prescribed under GST law.

In case of Krishna Enterprises Vs Union of India, the Hon’ble Gujrat High Court held that Goods purchased by assessee from a non-existent (fake) were liable to be confiscated under section 130 of CGST Act, 2017.

CBDT has entered into 174 APAs with Indian taxpayers in FY 2024-25. These includes UAPAs, BAPAs and Multilateral APAs (MAPAs). With this, the total number of APAs since the inception of the programme has reached 815, comprising 615 UAPAs, 199 BAPAs and 1 MAPA. This marks the highest number of APAs signed in a single FY since the programme’s launch. Of the 174 APAs signed, 65 were BAPAs, the highest number of BAPAs finalized in any year so far. These were a result of Mutual Agreements with India’s treaty partners, including Australia, Japan, South Korea, Netherlands, New Zealand, Singapore, UK and the USA. CBDT has maintained a consistent pace in concluding APAs, having signed 125 in FY 2023-24 and 95 in FY 2022-23. Notably, this year also saw the signing of India’s first-ever MAPA. Additionally, on 27th March 2025 a record 34 APAs were signed on a single day

(Press Release issued by CBDT on 31^st March, 2025)

Currently many litigations are going on. Many tax payers filed appeal before GST Commissioner (Appeal) which had been rejected. Now such tax payers are waiting for GST Appellate Tribunal to be operational so that they can file appeal and proceed further. Currently if any tax payer didn’t get favorable judgement by GST Commissioner (Appeal), then they have to wait for filing appeal because GST Appellate Tribunal (GSTAT) is next authority where appeal can be filed against decision of Commissioner (Appeal).

Now, rules have been introduced for regulating the powers, procedures and functioning of GSTAT.

(Notification dated Apr 24, 2025)

In case of Solvi Enterprises Vs Additional Commissioner (GST) honourable Allahabad High Court made a judgement that the assessee cannot be held liable for the subsequent cancellation of the selling dealer’s registration, as all transactions were duly reflected in Form GSTR-2A at the time of claiming ITC. Consequently, the demand order issued under Section 74 of the CGST Act, 2017, has been set aside.   

In case of Zhuzoor Infratech Pvt Ltd Vs Additional Commissioner (GST) honorable Allahabad High Court made a judgement that technical error in shipping address on e-way bill cannot justify seizure or penalty when no discrepancy exists in quantity or quality of goods.

Honorable Madras High Court made a judgement in case of DSM Soft Pvt Ltd Vs Additional Commissioner of GST (Appeal) that Crediting Electronic Cash Ledger with 10% of disputed tax constituted substantial compliance with pre-deposit requirement, despite non-generation of DRC-03 challan, which was merely a technical violation.

Honourable Orissa High Court made a judgement in case of Bipin Kumar Agrawal that The Central GST authority cannot issue a show cause notice if the State authority has already initiated an audit and included the observations in the audit report, as the subject matter of both proceedings is the same.