![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XIX]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067538-half-yearly-tax-digest-2025-half-yearly-tax-digest-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XIX]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XIX]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4% Interest If Any Amount Deposited [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067713-e-way-bill-1.webp "Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4% Interest If Any Amount Deposited [Read Order]")
![GST Appeal on Registration Cancellation Rejected without Reasons: Allahabad HC sets aside Order, says Quasi-Judicial Orders Must Be Reasoned [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067728-gst-registration-cancellation-allahabad-high-court-non-filing-of-returns-taxscan.webp "GST Appeal on Registration Cancellation Rejected without Reasons: Allahabad HC sets aside Order, says Quasi-Judicial Orders Must Be Reasoned [Read Order]")
![GST Order Not Reflected in View Notices Tab: Allahabad HC Accepts Plea, Directs Fresh Notice with 15 Days’ Clear Time [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067727-gst-order-gst-order-not-reflected-in-view-notices-tab-view-notices-tab-taxscan.webp "GST Order Not Reflected in View Notices Tab: Allahabad HC Accepts Plea, Directs Fresh Notice with 15 Days’ Clear Time [Read Order]")
![Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067573-cestat-kolkata-rule-6-ccr-accepts-proportionate-reversal-taxscan.webp "Relief for SAIL: CESTAT Holds By-Products Not Liable Under Rule 6 of CCR, Accepts Proportionate Reversal [Read Order]")
Allahabad HC Quashes GST Cancellation Order Passed Without Reasons, Reiterates Doctrine of Merger Inapplicable where Orders Lack Application of Mind [Read Order]
In a recent ruling, the Allahabad High Court has quashed a GST ( Goods and Services Tax ) registration cancellation order on the ground that the order was passed without assigning any reasons and...
![Allahabad HC Quashes GST Cancellation Order Passed Without Reasons, Reiterates Doctrine of Merger Inapplicable where Orders Lack Application of Mind [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067114-gst-cancellation-order-doctrine-of-merger-taxscan.webp "Allahabad HC Quashes GST Cancellation Order Passed Without Reasons, Reiterates Doctrine of Merger Inapplicable where Orders Lack Application of Mind [Read Order]")
2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]
The Allahabad High Court has rejected the bail application of an accused allegedly involved in a massive racket where approximately 2,600 firms were created using forged GST numbers to defraud the...
![2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065432-gst-numbers.webp "2600 Firms Formed Using Forged GST Numbers to Defraud State: Allahabad HC Rejects Bail Plea of Accused [Read Order]")
Filing of Form 10-IC Prior to ITR Filing is Not Mandatory: Allahabad HC Condones delay considering Genuine Hardship
The Allahabad High Court has held that that filing of Form 10-IC prior to filing of return is not mandatory and if “genuine hardship” is shown then delay may be condoned. The petitioner, Cell...
![Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064956-gst-e-way-bills-e-way-bill-wrong-shipment-place-penalty-taxscan.webp "Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order]")
Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has quashed a GST (Goods and Services Tax) penalty order imposed for alleged fake invoicing and wrongful ownership on the mere basis of inactivity at...
![Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064957-fake-invoices-1.webp "Mere Absence of Activity at Principal Place Does Not Prove Fake Invoice or Lack of Goods Ownership: Allahabad HC [Read Order]")
GST ITC Scam: Allahabad HC grants Bail to Masterminds Including Accountant as Trial Remains Pending [Read Order]
The Allahabad High Court has granted bail to three prime accused, including the alleged mastermind and his accountant, in a multi-crore Input Tax Credit ( ITC ) scam that exploited fake firms and...
![GST ITC Scam: Allahabad HC grants Bail to Masterminds Including Accountant as Trial Remains Pending [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064952-gst-itc-scam-allahabad-hc-masterminds-trial-remains-pending-taxscan.webp "GST ITC Scam: Allahabad HC grants Bail to Masterminds Including Accountant as Trial Remains Pending [Read Order]")