Customs And GST Alert – November 2025

NEWS UPDATES

• E-filing of appeals before Customs, Excise and Services Tax Appellate Tribunal (CESTAT) is set to become mandatory from 01.01.2026. Documents pertaining to previously filed appeals would also need to be e-filed, not later than one week before the final hearing of the respective appeals. The e-filing portal can be accessed here.
• Forms GSTR-9 and GSTR-9C for FY 2024-25 have been made available for filing on the online GST portal. GSTN has released a list of Frequently Asked Questions (FAQs) in this regard, which can be accessed here.

CASE LAW UPDATES

UNION OF INDIA v. SICPA INDIA PVT LTD

[2025] 178 taxmann.com 200

Sikkim High Court holds that upon closure of business, the accumulated ITC must be reversed and refund thereof would not be permitted, since no such right was granted under the CGST Act; reverses an earlier decision which had permitted such a refund.