ARTICLE · 09 OCTOBER 2025

Customs And GST Alert - October 2025

Vaish Associates Advocates

We are pleased to share with you our latest Customs and GST Alert, covering the recent judgments and regulatory updates in the GST and Customs space in India.

IndiaTax

Shammi Kapoor

Arnab Roy

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CASE LAW UPDATES

UMICORE AUTOCAT INDIA PVT LTD v. UNION OF INDIA

[2025] 176 taxmann.com 616

Bombay High Court holds that transfer of unutilised input tax credit (ITC) of CGST and SGST belonging to a transferor company situated in one State to a transferee company situated in another State, into which the transferor company had amalgamated, was permissible.

M/S R A AND CO v. ADDITIONAL COMMISSIONER OF CENTRAL TAXES, CHENNAI

2025 (7) TMI 1401

Madras High Court holds that issuance of composite show cause notices covering multiple financial years, without separate adjudication per year frustrates the limitation scheme and prevents taxpayers from giving year-wise rebuttals, resulting in jurisdictional overreach; thus, holds that issuance of a consolidated show cause notice for multiple years violates the scheme of limitation provided under GST laws.

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Customs And GST Alert - October 2025

CASE LAW UPDATES

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