![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/12/17/2112795-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-2-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]")
Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]
This Annual Digest analytically summarises all the Supreme Court Decisions in 2025, as reported at Taxscan.in. Limitation Period under IBC...
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
![Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/2112250-allahabad-hc-commercial-tribunal-itc-solely-sellers-registration-ignoring-core-finding-money-transactions-taxscan.webp "Commercial Tribunal allows ITC Solely on Seller’s Registration Ignoring Core Finding of Circular Money Transactions: Allahabad HC Remands Matter [Read Order]")
![CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111986-cbic-circular-gstr-2a-3b-itc-difference-gst-dept-karnataka-hc-orders-taxscan.webp "CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]")
![GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109646-gst-order-portal-madras-hc-lift-itc-attachment-deposit-taxscan.webp "GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]")
ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]
The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the December 2025 edition of its Technical Guide on GST Annual Return (Form ...
![ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/2110519-icai-gst-annual-return-taxscan.webp "ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]")
GST Authorities Must First Proceed against Suppliers Before Targeting ITC Recipients: Kerala HC Quashes GST Notice [Read Order]
The Kerala High Court has quashed a show cause notice issued to a taxpayer regarding input tax credit, establishing that tax authorities must first initiate proceedings against suppliers before...
![GST Authorities Must First Proceed against Suppliers Before Targeting ITC Recipients: Kerala HC Quashes GST Notice [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110391-kerala-hc-gst-notice-taxscan.webp "GST Authorities Must First Proceed against Suppliers Before Targeting ITC Recipients: Kerala HC Quashes GST Notice [Read Order]")
Pre-SCN Consultation Notice Not Mandatory Post-2020 GST ITC Fraud Cases: Delhi HC Notes Rule 142(1A) Amendment bars Such Objections [Read Order]
The Delhi High Court has held that a pre-show cause notice (pre-SCN) consultation is not mandatory in cases of alleged fake Input Tax Credit (ITC) under Goods and Services Tax ( GST ), especially...
![Pre-SCN Consultation Notice Not Mandatory Post-2020 GST ITC Fraud Cases: Delhi HC Notes Rule 142(1A) Amendment bars Such Objections [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110066-pre-scn-consultation-notice-gst-itc-fraud-cases-delhi-rule-142-taxscan.webp "Pre-SCN Consultation Notice Not Mandatory Post-2020 GST ITC Fraud Cases: Delhi HC Notes Rule 142(1A) Amendment bars Such Objections [Read Order]")
![Denial of Cess Refund Contrary to Patson Papers Precedent: Gujarat HC Quashes Refund Rejections [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109683-refund-refund-rejections-taxscan.webp "Denial of Cess Refund Contrary to Patson Papers Precedent: Gujarat HC Quashes Refund Rejections [Read Order]")
GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on Input Credit Distribution [Read Order]
The High Court of Gujarat has granted interim relief to a container shipping company in a matter concerning the distribution of Input Tax Credit (ITC) across its branches, restraining the...
![GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on Input Credit Distribution [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109610-gujarat-hc-input-credit-distribution-taxscan.webp "GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on Input Credit Distribution [Read Order]")
Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]
The Madras High Court, declined to interfere with an order confirming reversal of Input Tax Credit (ITC) and held that the assessee must pursue the statutory appellate remedy provided under the GST ...
![Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109640-itc-reversal-gst-order-taxscan.webp "Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]")