![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064399-sc-8.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part II]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part II]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![J&K High Court Holds Home Ministry Liable to Pay GST in Addition to Fixed Rent for Hotel Accommodation [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063633-gst-on-hotel-rent.webp "J&K High Court Holds Home Ministry Liable to Pay GST in Addition to Fixed Rent for Hotel Accommodation [Read Order]")
![GST Payer alleges Overlap of Jurisdiction by Central and State Authority: Madras HC says No Case Made Out, Grants Partial Relief [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062245-gst-gst-payer-alleges-overlap-of-jurisdiction-by-central-and-state-authority-jurisdiction-taxscan.webp "GST Payer alleges Overlap of Jurisdiction by Central and State Authority: Madras HC says No Case Made Out, Grants Partial Relief [Read Order]")
![Chhattisgarh HC Directs GST Department to Release Frozen Bank Account of Small Entrepreneur [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061237-release-frozen-bank-account-of-small-entrepreneur.webp "Chhattisgarh HC Directs GST Department to Release Frozen Bank Account of Small Entrepreneur [Read Order]")
![GST Facilitation Operator Diverts Client’s ₹1.29 Crore Entrusted to Clear GST Dues: Orissa HC denies Pre-arrest Bail [Read Order]](https://images.taxscan.in/h-upload/2025/07/05/250x150_2059515-orissa-hc-orissa-hc-rejects-pre-arrest-bail-pre-arrest-bail-pre-arrest-bail-of-gst-officer-gst-officer-accused-of-embezzling-public-funds-taxscan.webp "GST Facilitation Operator Diverts Client’s ₹1.29 Crore Entrusted to Clear GST Dues: Orissa HC denies Pre-arrest Bail [Read Order]")
No Business Found at Declared Address: Calcutta HC Refuses to Quash GST Cancellation, Directs to take Appellate Remedy [Read Order]
In a recent order, the Calcutta High Court refused to interfere with the cancellation of GST ( Goods and Services Tax) registration, whose business premises were found locked and non-operational...
![No Business Found at Declared Address: Calcutta HC Refuses to Quash GST Cancellation, Directs to take Appellate Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2057167-no-business-found-business-found-at-declared-address-calcutta-hc-calcutta-hc-refuses-taxscan.webp "No Business Found at Declared Address: Calcutta HC Refuses to Quash GST Cancellation, Directs to take Appellate Remedy [Read Order]")
APL Apollo Tubes’ Plea Against ₹14 Crore GST Demand Dismissed: Allahabad HC Says No Grounds to Bypass Statutory Remedy [Read Order]
The Allahabad High Court has dismissed a petition filed by APL Apollo Tubes Limited challenging a ₹14.01 crore GST demand, ruling that the petitioner cannot bypass the statutory appellate remedy...
![APL Apollo Tubes’ Plea Against ₹14 Crore GST Demand Dismissed: Allahabad HC Says No Grounds to Bypass Statutory Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041642-apl-apollo-tubes.webp "APL Apollo Tubes’ Plea Against ₹14 Crore GST Demand Dismissed: Allahabad HC Says No Grounds to Bypass Statutory Remedy [Read Order]")
S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]
The Allahabad High Court has held that GST ( Goods and Services TAx ) proceedings cannot be initiated or continued against a deceased person under the Goods and Services Tax Act, 2017. Chief...
![S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041638-allahabad-hc-taxscan.webp "S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]")
GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case [Read Order]
The Madras High Court has allowed a writ petition challenging the rejection of a delayed appeal and an ex parte assessment order issued under the Goods and Services Tax ( GST ) Act. The ...
![GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041182-gst-gst-appeal-delay-in-filing-appeal-taxscan.webp "GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case [Read Order]")
GST S. 74 Proceedings' Closure Does Not Absolve Penalty u/s 122: Allahabad HC refuses to Quash Penalty against Patanjali Ayurved
In a recent ruling, the Allahabad High Court has refused to interfere with the show cause notice ( SCN ) issued to M/s Patanjali Ayurved Ltd., proposing a penalty of ₹273.5 crore under Section 122...
