Navigating GST Litigation in 2025: Key High Court Rulings Every Business Should Know
As India’s GST regime continues to evolve, staying informed about key judicial decisions is crucial for businesses to safeguard compliance and avoid costly disputes. The April 2025 edition of CNK & Associates LLP’s “GST Judicial Decisions” offers vital insights into recent High Court rulings that shape how taxpayers and authorities interpret and apply the GST law.
This edition highlights landmark cases across various jurisdictions, addressing pivotal issues such as:
- Validity of pre-deposit payments through the Electronic Credit Ledger (ECrL)
- Illegality of blocking ECrL without a proper hearing or independent reasoning
- Limitations of writ petitions where statutory remedies are available
- Rectification of Input Tax Credit (ITC) errors under the wrong tax head
From reaffirming taxpayers’ rights to due process under Rule 86A of the CGST Rules, to clarifying the scope of Section 73 of the CGST Act in cases of clerical errors, these rulings set important precedents. Businesses dealing with GST compliance, input tax credit claims, and ongoing litigation will find this summary both relevant and actionable.
