ArticleGST Article

SC: Prolonged Pre-Trial Custody and Likely Delay in Trial Justify Grant of Bail Even in Serious Fake-ITC Allegations

The Hon’ble Supreme Court of India in the case of Amit Mehra v. Union of India [Special Leave to Appeal (Crl.) No.20996/2025, order dated January 12, 2026] held that notwithstanding the gravity of the alleged offence relating to fake input tax credit, the petitioner was entitled to regular bail considering prolonged judicial custody, non-commencement of trial, absence of charge-framing, the offences being triable by a Magistrate, and the maximum punishment being up to five years, and accordingly set aside the order of the Punjab & Haryana High Court declining bail.

ArticleGST Article

Supreme Court stays proceedings of SCN under Section 74 as bereft of material particulars, beyond mere figures

The Hon’ble Supreme Court in the case of GR Infra Projects Limited Ratlam v. State of Madhya Pradesh & Ors. [Petition for Special Leave to Appeal (C) No. 33594/2025, order dated November 21, 2025] held that the impugned Show Cause Notice (“SCN”) issued under Section 74 of the GST Act is prima facie bereft of material particulars as it contains only figures without

ArticleGST Article

Supreme Court Admits Revenue’s Appeal on Revenue Neutrality in Inter-Unit Excise Valuation Dispute

The Hon’ble Supreme Court in the case of Commissioner of Central Excise & Service Tax held that Revenue’s appeal against CESTAT Kolkata’s finding of revenue neutrality in Steel Authority of India Limited’s (“SAIL”) inter-unit transfer of refractory materials was admitted, condoning delay and keeping the question of law open, as the Tribunal had set aside excise duty demands holding the transaction to be revenue-neutral.

ArticleGST Article

SC decides on interpretation of Section 5 of the Limitation Act requiring “sufficient cause” demonstration for entire limitation period

The Hon’ble Supreme Court in the case of Shivamma (Dead) by LRs v. Karnataka Housing Board & Ors. held that for condonation of delay under Section 5 of the Limitation Act, 1963 the expression “within such period” means the entire duration from when the cause of action accrued or limitation commenced until actual filing

ArticleCustoms Article

SC Upholds import of gold and silver bars under Duty-Free Imports under DFCE Scheme was valid, rejecting alleged Circular Trading and fraudulent entitlement

The Hon’ble Supreme Court in the case of Commissioner of Customs, Ahmedabad, after  condoning the delay and uphold the CESTAT Ahmedabad judgement that the imports of gold and silver bars made by Adani Enterprises Ltd. under the Duty-Free Credit Entitlement (“DFCE”) licenses issued by DGFT were valid, rejecting allegations of fraudulent entitlement and circular trading.