M/S Prakash Medical Stores vs. Union Of India & Ors [WTAX(A) 5865 of 2025 dated 12 Dec 2025 – All. HC]
Xiaomi Technology India Pvt Ltd vs. Principal Commissioner of Customs [Customs Appeal No 40085/2024]
Merck Life Science Private Limited Vs Union of India & Ors [ WP 27259 of 2024], dated 7 November 2025.
Divisional Bench Overrules the Singal Bench order of refund of unutilized ITC in cash on account of the closure of business
Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025
Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.
GST proceedings cannot be initiated against an entity that has ceased to exist after Amalgamation
Transfer of credit in case of merger / amalgamation is a statutory right and the same cannot be denied in absence of technical infrastructure.
Non-submission of FIRC cannot be the sole basis to deny the claim for refund of unutilised ITC.
Madras High Court delivers a Googly - Rules notifications 09/2023– CT and 56/2023-CT issued u/s 168A are invalid and illegal, but Orders issued u/s 73(10) are not time barred
Madras HC ruled that DGFT’s classification of goods under EPCG is binding on the Customs Authority and cannot be questioned