![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112806-annual-tax-corporate-law-supreme-court-cases-tax-law-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]")
Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]
This Annual Digest analytically summarises all the Supreme Court Decisions in 2025, as reported at Taxscan.in. Supreme Court Upholds 5% GST on ...
![No Mens Rea in Delivery Mismatch: Allahabad HC Quashes GST Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107841-allahabad-high-court-gst-penalty-taxscan.webp "No Mens Rea in Delivery Mismatch: Allahabad HC Quashes GST Penalty [Read Order]")
![GAIL India’s Goods Detained by GST dept: Allahabad HC Quashes Detention noting Technical Error not Tax Evasion [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107192-gail-indias-goods-detained-allahabad-hc-quashes-tax-evasion-taxscan.webp "GAIL India’s Goods Detained by GST dept: Allahabad HC Quashes Detention noting Technical Error not Tax Evasion [Read Order]")
![E-Way Bill Expiry Due to Vehicle Breakdown Not GST Evasion: Allahabad HC Quashes Seizure and Penalty Orders [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096152-e-way-bill-expiry-taxscan.webp "E-Way Bill Expiry Due to Vehicle Breakdown Not GST Evasion: Allahabad HC Quashes Seizure and Penalty Orders [Read Order]")
![GST Appeal Once allowed Cannot Be Recalled u/s. 161 Merely Due to Pending SLP before Supreme Court: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2087998-gst-appeal-taxscan.webp "GST Appeal Once allowed Cannot Be Recalled u/s. 161 Merely Due to Pending SLP before Supreme Court: Allahabad HC [Read Order]")
Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]
The Allahabad High Court has recently quashed a seizure order passed under the GST Act after finding that the concerned officer acted without understanding the law. In M/s MLV Constructions...
![Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2083036-gst-act-search-seizure-provisions-allahabad-hc-seizure-order-taxscan.webp "Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]")
Form GST MOV 07 u/s 129(3) provides 7 Days for Replying to SCN: Andhra Pradesh HC axes Penalty Order for Procedural Violation [Read Order]
The High Court of Andhra Pradesh at Amaravati recently dismissed a Penalty Order purported by the Revenue, observing that Form GST MOV 07 issued under Section 129(3) of the Central Goods and Services...
![Form GST MOV 07 u/s 129(3) provides 7 Days for Replying to SCN: Andhra Pradesh HC axes Penalty Order for Procedural Violation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Andhra-Pradesh-High-Court-GST-MOV-07-SCN-Penalty-Order-GST-Taxscan.jpg "Form GST MOV 07 u/s 129(3) provides 7 Days for Replying to SCN: Andhra Pradesh HC axes Penalty Order for Procedural Violation [Read Order]")
Central GST E-Way Bill Sufficient when State Bill not Enforceable: Allahabad HC quashes Detention & Penalty Orders [Read Order]
The Allahabad High Court has quashed the detention and penalty orders issued against a registered dealer, ruling that during the transitional period from February 1 to March 31, 2018, the requirement...
Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]
The High Court of Calcutta, Circuit Bench at Jalpaiguri, has struck down a penalty imposed under Section 129(3) of the West Bengal Goods and Services Tax (WBGST)/Central Goods and Services Tax (CGST)...
![Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Calcutta-High-Court-Taxable-Supply-CGST-Act-petitioners-objections-taxscan.jpg "Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]")
No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]
The Madras High Court (HC) has held that no credit notes were issued under section 34 Â of the Central Goods and Service Tax Act, 2017 when goods were returned without even having received by the...
![No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Credit-Notes-Goods-Were-Returned-Recipient-Madras-High-Court-taxscan.jpg "No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]")
Expiry of E-way Bill does not Create Scope for Evasion, No Revenue Loss: Madras HC sets aside order demanding Penalty [Read Order]
The High Court (HC) of Madras set aside the order demanding a penalty since the expiry of the E-way bill does not create scope for evasion and there is revenue loss. Mr B. Raveendran, counsel for...
![Expiry of E-way Bill does not Create Scope for Evasion, No Revenue Loss: Madras HC sets aside order demanding Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Expiry-of-E-way-Bill-E-way-Bill-Revenue-Loss-Madras-High-Court-demanding-Penalty-Penalty-taxscan.jpg "Expiry of E-way Bill does not Create Scope for Evasion, No Revenue Loss: Madras HC sets aside order demanding Penalty [Read Order]")