Select Five Tax Updates of this week: 1. GST demand of ₹156 crores quashed for lack of fair hearing. Madras High Court in Indian Railway Finance Corporation TS-263-HC(MAD)-2025-GST

2. Supreme Court rejected Review petition, in favour of assessee, on power to seize assets as unaccounted wealth. TS-259-SC-2025-GST

3. ITC can be claimed on ‘deemed receipt’, physical delivery is not mandatory for ITC. Patna High Court TS-249-HC(PAT)-2025-GST

4. Appeal allowed; limitation to be counted in calendar months, not fixed days. Patna High Court in Brand Protection Services (P.) Ltd. vs. State of Bihar.

5. Separate orders required for each financial year; department’s appeal dismissed. Kerala High Court in oint Commissioner v. Lakshmi Mobile Accessories.