Sports Authority of Gujarat, Gandhinagar, Gujarat

Indian Institute Of Technology, Ropar, Punjab

Terminal Ballistics Research Laboratory, Panchkula, Haryana

Employees State Insurance Corporation, Rohini, Delhi

Exemption Application is allowed.

We are of the opinion that it would not be necessary to issue notice and put the respondent on notice in view of the order that we propose to pass - an order which would have no adverse impact upon the respondent. In the event it does have any such effect, it would be open to the respondent to seek reopening of this matter.

Sri P. Venkata Prasad, learned counsel represents M/s. P.V. Prasad Associates, for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs appears for respondent Nos.1 and 2. Sri B. Mukherjee, learned counsel representing Sri N. Bhujanga Rao, learned Deputy Solicitor General of India appears for respondent No.3.

These writ petitions have been filed challenging the impugned assessment orders dated 29.09.2025 passed by the respondent.

Supreme Court permitted withdrawal of SLP, granting liberty to pursue statutory GST appeal under Section 107 of the Act 2017.

The Madras High Court quashed GST orders reversing input tax credit solely on limitation under section 16(4). Relying on retrospective insertion of section 16(5) pursuant to GST Council recommendations and Finance Act (No.2) of 2024, the Court held that ITC availed through GSTR-3B up to 30.11.2021 for earlier years was valid. Consequential recovery actions and bank attachments are directed to be withdrawn.

The Allahabad High Court disposed of GST writ petitions filed due to non-constitution of the GST Appellate Tribunal. Following constitution and operationalisation of the Tribunal, the Court permitted assessees to file appeals under section 112 within the extended time, without limitation objections, treating earlier deposits as statutory pre-deposit.

The Allahabad High Court set aside the suspension of a State Tax Officer accused of lapses in GST registration verification. The Court held that the officer had submitted an adverse inspection report and subsequent inaction was attributable to the Assistant Commissioner. Continuation of suspension is held unwarranted, though disciplinary inquiry is permitted.