Tax Weekly Round-Up: December 22 - December 28, 2025

HIGH COURTSAllahabad HCAllahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal AffidavitCase Title: Adboulevard Media Private Limited Versus Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut And AnotherOn Thursday, Allahabad High Court directed initiation of criminal contempt proceedings against Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut for filing a misleading personal affidavit before the Court despite being given 2 opportunities.Noting that the impugned order did not show any consideration of the circulars and only quoted a report signed by an appropriate office, Justice Piyush Agrawal observed “This shows the functioning of the GST Department. The officers has courage not only to pass the perverse order but filed his personal affidavit trying to mislead the Court stating that after due consideration the order has been passed.”Information Technology Act Provisions Regarding Service Of Notice Inapplicable To Service Under GST Act: Allahabad High CourtCase Title: M/S Bambino Agro Industries Ltd Versus State of Uttar Pradesh and anotherCase no.: WRIT TAX No. - 2707 of 2025In a landmark judgment, the Allahabad High Court has held that the provisions of Information Technology Act regarding dispatch and receipt of service are not applicable to service made under Section 169 of the Goods and Service Tax Act, 2017.The six modes of service provided under Section 169(1) of the State/Central GST Act are: (a) tendering directly or by messenger; (b) dispatch by speed post, etc. with acknowledgement due; (c) sending communication by email; (d) by making available on the common portal; (e) by publication in a newspaper and; (f) by affixation.Benefit Of S.14 Limitation Act Applies To Appeals U/S 107 GST Act Where Rectification Application Is Filed Within Time: Allahabad High CourtCase Title: M/S Prakash Medical Stores v. Union Of India And 3 OthersCase no.: WRIT TAX No. - 5865 of 2025The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be granted to a party for filing appeal under Section 107 of the Goods and Service Tax Act where a rectification application under Section 161 of the GST Act was filed within time.The bench of Justice Saumitra Dayal Singh and Justice Vivek Saran held, “to apply the underlying principle of Section 14 Limitation Act, wherever an application seeking rectification of mistake apparent on the face of record may be filed within time, as may have been done in the present case, the application of the underlying principle of Section 14 Limitation Act, may not be examined with a microscope, any further. To the extent that application is filed 'bona fide' in 'good faith' and is pursued, that principle would apply, without doubt. The only exception to that principle may be-where the application seeking rectification of a mistake is itself filed beyond the period of limitation prescribed under Section 161 of the Act. There no such benefit may arise.”Bombay HCService Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCase Name: Commissioner of Central GST vs. Dish TV India Limited (Formerly known as Videocon D2H Ltd.)The Bombay High Court has upheld the Mumbai Tribunal's decision allowing Dish TV to retain CENVAT Credit on imported smart cards, which were used for testing and pairing with Set Top Boxes.A Division Bench comprising, Justice Vibha Kankanwadi and Justice Hiten S. Venegavkar dismissed the appeal filed by the Service Tax Department against order by the Mumbai, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that after verifying accounting records held in favour of Dish TV.Calcutta HCLimitation Not “Extinguishing Engine' For Substantive Rights: Calcutta High Court Condones 2262 Day Delay In Filing AppealCase Title: Shree Shyam Steel Co. v. Commissioner of Central Tax, CGST and Central ExciseCase Number: CEXA 60 OF 2024The Calcutta High Court held that the law of limitation is not meant to extinguish substantive rights and must be applied with a liberal approach where delay is caused by bona fide conduct.The bench condoned the delay of 2262 days in filing the CESTAT appeal, holding that the assessee's bona fide pursuit of settlement under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) was a valid ground and that condonation of delay could not be denied on such a basis.GST | Stereo System In E-Rickshaw An Input, Calcutta High Court Grants Refund To ManufacturerCase Name: Hooghly Motors Pvt. Ltd. vs. The State of West Bengal & Ors.The Calcutta High Court, in a matter concerning admissibility of Input Tax Credit (ITC) for purchase of 'stereo system' to be used in E-rickshaw, has granted Refund claim of Unutilized Input Tax Credit under inverted duty structure amounting to approximately ₹8 lakhs.The Calcutta High Court was called-upon to decide whether "Stereo System" was an input/ raw...

Tax Weekly Round-Up: December 22 - December 28, 2025

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