Customs And GST Alert - December 2025

CASE LAW UPDATES

MILROC GOOD EARTH DEVELOPERS v. UNION OF INDIA

[2025] 179 taxmann.com 465

Bombay High Court holds that issuance of a consolidated show cause notice covering multiple financial years is not permissible, since no provision permitting such issuance exists in the Central Goods and Services Tax Act, 2017 (CGST Act); further holds that such an action amounts to judicial overreach.

SHREE ARIHANT OIL AND GENERAL MILLS. v. UNION OF INDIA & ORS 2025 (9) TMI 968

Rajasthan High Court quashes para 2 of Circular No 181/13/2022-GST, which essentially stated that refund of unutilised input tax credit (ITC) on account of inverted duty structure shall not be allowed in respect of goods which have been notified to be ineligible, even for periods prior to the date on which such goods were so notified; holds that manufacturers cannot be disentitled from claiming refund of ITC of tax paid up to the aforesaid date, even if the refund application is filed after