![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part IV]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112541-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-iv-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part IV]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part IV]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Relief to Lupin...
![Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108302-gujarat-hc-gst-demand-taxscan.webp "Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read Order]")
![GST Dept Cannot Invoke S. 74 without Fraud Findings: Allahabad HC orders to Refund any Deposited amount with 4% Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106715-gst-dept-allahabad-hc-refund-taxscan.webp "GST Dept Cannot Invoke S. 74 without Fraud Findings: Allahabad HC orders to Refund any Deposited amount with 4% Interest [Read Order]")
![Is Pre-Consultation before GST SCN Mandatory or Discretionary? Delhi HC Grants Interim Relief to Aadhar India [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106877-delhi-high-court-aadhar-india-gst-case-taxscan.webp "Is Pre-Consultation before GST SCN Mandatory or Discretionary? Delhi HC Grants Interim Relief to Aadhar India [Read Order]")
![Amount Deposited ‘Under Protest’ Adjustable Toward 10% Pre-Deposit for GST Appeal u/s 107(6): Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104605-amount-deposited-gst-appeal-pre-deposit-allahabad-hc-taxscan.webp "Amount Deposited ‘Under Protest’ Adjustable Toward 10% Pre-Deposit for GST Appeal u/s 107(6): Allahabad HC [Read Order]")
Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]
The Allahabad High Court refused to exercise its extraordinary jurisdiction under Article 226 of the Constitution on jurisdictional objections raised against parallel proceedings by the State and...
![Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104145-allahabad-high-court-gst-proceedings-jurisdictional-invoke-extraordinary-jurisdiction-taxscan.webp "Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]")
Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]
The Calcutta High Court, in a recent case, has stayed a ₹1.96 crore refund recovery order passed under Rule 96(10) of the CGST Rules, 2017, after noting that the provision was omitted from the...
![Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102045-refund-order-based-omitted-rule-9610-cgst-rules-prima-facie-invalid-calcutta-hc-gst-demand-txn.webp "Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]")
Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]
Delhivery Limited has reported that its subsidiary, Ecom Express Limited, has received a Goods and Services Tax (GST) demand order of about Rs. 2.63 crore from the Assistant Commissioner of Central ...
![Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099365-gst-demand-alleged-itc-delhivery-subsidiary-ecom-express-taxscan.webp "Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]")
Parallel GST Proceedings on Same Issue Invalid under Section 6(2): Orissa HC quashes DGGI Demand [Read Order]
The Orissa High Court has quashed the Order-in-Original issued by the Assistant Commissioner, against an Engineering and Construction Company, holding that parallel proceedings on the same subject...
![Parallel GST Proceedings on Same Issue Invalid under Section 6(2): Orissa HC quashes DGGI Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096853-gst-proceedings-taxscan.webp "Parallel GST Proceedings on Same Issue Invalid under Section 6(2): Orissa HC quashes DGGI Demand [Read Order]")
Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]
In a recent ruling, the Allahabad High Court has held that input tax credit (ITC) cannot be denied to a purchasing dealer merely because the supplier’s GST ( Goods and Services Tax ) registration was...
![Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096453-gst-registration-cancellation-taxscan.webp "Subsequent Cancellation of Supplier’s GST Registration Not a Ground to Deny ITC: Allahabad HC Criticises Dept [Read Order]")
Printing Service Predominant over Supply of Goods: Kerala HC upholds 18% GST on Digital Photo Books [Read Order]
In a recent ruling, the Kerala High Court dismissed a batch of writ petitions filed by various digital photo printing firms, holding that their service of printing customer-supplied digital content...
![Printing Service Predominant over Supply of Goods: Kerala HC upholds 18% GST on Digital Photo Books [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/500x300_2095861-printing-service-predominant-supply-of-goods-kerala-hc-gst-digital-photo-books-taxscan.webp "Printing Service Predominant over Supply of Goods: Kerala HC upholds 18% GST on Digital Photo Books [Read Order]")
Cross-Empowerment of GST Officers allowable in Intelligence-based Enforcement Action, Have Concurrent Powers: J&K HC [Read Order]
In a recent ruling, the Jammu & Kashmir and Ladakh High Court upheld the cross-empowerment of Goods and Service Tax (GST) officers on Intelligence based enforcement action, dismissing multiple...
![Cross-Empowerment of GST Officers allowable in Intelligence-based Enforcement Action, Have Concurrent Powers: J&K HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093736-jammu-kashmir-and-ladakh-high-court.webp "Cross-Empowerment of GST Officers allowable in Intelligence-based Enforcement Action, Have Concurrent Powers: J&K HC [Read Order]")