![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXVII]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114963-annual-tax-and-corporate-law-digest-high-court-case-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXVII]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXVII]
This Annual Digest analytically summarises all the High Court Tax Decisions in 2025, as reported at Taxscan.in. Gold bars Weighing More than 1kg...
![Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2112989-gst-return-delhi-hc-taxscan.jfif "Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]")
![GST Council’s Notification 56/2023 is Illegal: Madras HC sets aside GST Orders Taking Note of Tata Play Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/250x150_2073853-2057082-madras-high-court-gst-gst-order-taxscan.webp "GST Council’s Notification 56/2023 is Illegal: Madras HC sets aside GST Orders Taking Note of Tata Play Ruling [Read Order]")
![SCN missed under ‘Additional Notices’ tab on GST portal due to Visibility Issue: Delhi HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-SCN-Show-Cause-Notice-TAXSCAN-2.jpg "SCN missed under ‘Additional Notices’ tab on GST portal due to Visibility Issue: Delhi HC Sets Aside Order [Read Order]")
Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]
The Delhi High Court has set aside the Goods and Service Tax (GST ) order which upheld the validity of the GST notification even without personal hearing of assessee. The bench found that the...
![Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-GST-notification-validity-TAXSCAN-1.jpg "Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]")
Validity of CBIC notification u/s 168A of GST Act under Challenge: Delhi HC directs Authority to Pass order subject to Supreme Court’s Decision [Read Order]
The Delhi High Court, in the petition challenging the validity of the notification issued by the Central Board of Indirect Taxes and Customs ( CBIC ) under Section 168A of the Goods and Services Tax...
![Validity of CBIC notification u/s 168A of GST Act under Challenge: Delhi HC directs Authority to Pass order subject to Supreme Court’s Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/delhi-hc.jpg "Validity of CBIC notification u/s 168A of GST Act under Challenge: Delhi HC directs Authority to Pass order subject to Supreme Court’s Decision [Read Order]")
Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]
Citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, the Bombay High Court granted an interim stay...
![Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Bombay-High-court-SCN-Show-cause-notice-CBIC-extends-SCN-and-order-time-limit-under-GST-TAXSCAN.jpeg "Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]")
Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]
In a recent judgment, the Gauhati High Court quashed Notification No. 56/2023, issued by the Central Board of Indirect Taxes and Customs ( CBIC ) on December 28, 2023, deeming it ultra vires to...
![Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-HC-GST-Notification-Demand-Order-Ultra-Vires-Provision-168A-taxscan.jpg "Gauhati HC quashes GST Notification 56/2023 Extending of Demand Order Deadlines ruling Ultra Vires to Provision 168A [Read Order]")
GST Notification on Extension for S. 73 Orders: Allahabad HC refuses to Entertain Prayer for Ultra Vires Declaration [Read Order]
In a recent challenge with regards to the GST notification related to the time limit for issuing orders under Section 73 of the GST Act, 2017, the Allahabad High Court declined to entertain the plea...
![GST Notification on Extension for S. 73 Orders: Allahabad HC refuses to Entertain Prayer for Ultra Vires Declaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Allahabad-High-Court-GST-GST-Notification-Ultra-Vires-Tax-news-Taxscan.jpg "GST Notification on Extension for S. 73 Orders: Allahabad HC refuses to Entertain Prayer for Ultra Vires Declaration [Read Order]")
Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]
The Gauhati High Court has held that the State goods and services tax ( GST ) Authorities cannot take the benefit of Notification No. 56/2023-CE, which ultra vires the central Goods and Service Tax...
![Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-07-at-11.40.09-AM.jpeg "Benefit of CBIC Notification Which is Ultra Vires to CGST Act cannot be utilised by State GST Dept: Gauhati HC [Read Order]")
Delhi HC remands Rs. 17 Crore Demand Order u/s 73 of GST Act for Fresh Decision due to Lack of Reasons [Read Order]
The Delhi High Court has set aside an order imposing a tax demand of Rs.17,09,10,077/-, remanding the matter back to the adjudicating authority for fresh consideration due to the lack of reasons in...
![Delhi HC remands Rs. 17 Crore Demand Order u/s 73 of GST Act for Fresh Decision due to Lack of Reasons [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Delhi-High-Court.jpg "Delhi HC remands Rs. 17 Crore Demand Order u/s 73 of GST Act for Fresh Decision due to Lack of Reasons [Read Order]")