CA Pritam Mahure and Associates have compiled all key SC cases from 2017 to 2025.
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GST – All Key SC cases from 2017 to 2025
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Supreme Court’s Judgment on Section 6(2)(b) of the CGST Act w.r.t ‘Parallel Proceedings’, ‘Same Subject Matter’ and ‘Summons’
The Supreme Court of India, in a landmark judgment delivered on August 14, 2025, in the case of M/s Armour Security (India) Ltd. v. has provided crucial clarity on the interpretation of Section 6(2)(b) of the CGST Act”. This ruling addresses the persistent ambiguity surrounding the “initiation of proceedings” and “same subject matter” in the context of parallel investigations and/ or proceedings by the Central and State tax authorities. The Court dismissed the Special Leave Petition, upholding the High Court’s decision not to interfere with summons issued under Section 70 of the CGST Act.
TR-6 Challan used for Payment of IGST on Imports, disputed for availing ITC
The Tamil Nadu AAAR in the matter of M/s. Becton Dickinson India Private Limited [Order in Appeal No: AAAR/6/2025, order dated October 08, 2025] held that neither a TR-6 challan, nor a TR-6 challan read with SVB order and authority letters, is a prescribed document for claiming ITC under Section 16(2) of the CGST Act read with Rule 36(1)(d) of the CGST Rules. The Authority further held that ITC on IGST paid via re-assessed Bill of Entry is governed by the time limit in Section 16(4) of the CGST Act.
Refund application cannot be rejected without giving a proper opportunity
The Hon’ble Bombay High Court in the matter of M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors set aside the order of Adjudicating Authority of not granting refund and held that the assessee should have given time to file reply since the notice was issued during the pandemic period.