*Important Decisions of Supreme Court of 2025*
1. *Armour Security Ltd v. Commissioner, CGST [2025] GCtR 1422 (SC)* has held that "taxable persons shall ensure complete cooperation with the authorities. It is incumbent upon them to appear in response to a summons and/or reply to a notice."
2. *Commissioner of GST & CE v. Core Minerals [2025] GCtR 1474 (SC)* has explained the aspects of delay in tax litigations.
3. *Commissioner, GST v. Bharti Airtel Ltd [2025] GCtR 1471 (SC)* has dealt with the situation of interpretation of telecommunication towers under S.17 (5) of CGST Act, 2017 and "input tax credit".
4. The issue involved in *Eminent Textiles Mills Pvt Ltd v. STO [2025] GCtR 1472 (SC)* was application of principles of natural justice in matters under TNGST Act, 2017. It also explains whether without invoking statutory remedies one can invoke A.226 of Constitution of India.
5. *Kesari Nandan Mobile v. O/o of Assistant Commissioner of State Tax [2025] GCtR 1473 (SC)* discussed the validity of provisional attachment orders and attachment of bank accounts under the CGST Act, 2017.
*For Full text (PDF) Copies of Decisions, Please Join GCtR's "SC Decisions" Whatsapp Group. Group Link is shared below*.
https://chat.whatsapp.com/JGFYwoWEWqWFP0PlZIVSRB?mode=ems_copy_c
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