The High Court of Punjab & Haryana: Director Cannot Be Prosecuted Under Section 132 CGST Without Arraigning the Company as an Accused, 01-08-2026

The High Court of Delhi: Pre-deposit under substituted Section 107(6) of the CGST Act not applicable where adjudicatory proceedings commenced before 01.10.2025; vested right of appeal preserved, 31-07-2026

GSTAT Thane: GST Authorities Cannot Deny Undisputed Pre-GST Transitional ITC Under CGST Act; TRAN-1 Credit, KKC and VAT Credit Allowed, 31-07-2026

The Supreme Court: Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act: No ITC to the Recipient Unless the Supplier Actually Deposits GST with the Govt., 24-07-2026

The High Court of Jammu & Kashmir: Seven-Day Time Limit under Section 129(3) is Mandatory; Delayed Penalty Order Liable to be Quashed, 23-07-2026

The High Court of Punjab & Haryana: Holds Uploading GST SCN/Orders Under 'View Additional Notices and Orders' Does Not Constitute Valid Service; Restores Assessees' Appeal and Adjudication Rights, 21-07-2023

The High Court of Uttarakhand: Section 5 of Limitation Act Not Applicable to Appeals Under Section 107 of CGST Act Beyond Statutory Time Limit, 17-07-2026

The Supreme Court: Section 74 Proceedings Cannot Be Invoked Without Proof of Fraud or Suppression - Condones Delay but Declines to Entertain Special Leave Petition, Finding No Sufficient Ground for Interference, 17-07-2026

The High Court of Orissa: Intervenes where GST interest was wrongly treated as tax, causing an unfair appeal pre-deposit requirement, 15-07-2026

The High Court of Karnataka: Parallel GST Investigation by DGGI Not Barred Until Same Subject-Matter Proceedings Commence; Challenge to Arrest Examined, 07-07-2026

The High Court of Madras: Holds GST Demand Proceedings Initiated U/s. 74 Invalid Where Show Cause Notice Lacked Allegations of Fraud or Suppression; Remands Matter for Fresh Order U/s. 73 and Restores Section 128A Benefit, 07-07-2026

GSTAT Delhi: Upholds Anti-Profiteering Order Against Emaar India; Directs Passing of Remaining ITC Benefit with 18% Interest, No Penalty, 06-07-2026

GSTAT Delhi: Builder Liable to Refund Remaining ITC Benefit with 18% Interest; No Penalty as Contravention Ended Before Section 171(3A) Came into Force, Eligible homebuyers, 02-07-2026

The High Court of Kerala: GST Input Tax Credit (ITC) cannot be denied if the taxpayer has filed the relevant tax returns within the prescribed time limit u/s 16(5), 02-07-2026

The High Court of Gujarat: Transitional VAT ITC Carried Forward Under GST Not Refundable in Cash; Only Re-credit to ECL Permissible, 29-06-2026

The High Court of Guwahati: Section 14 of the Limitation Act applies to exclude the time spent bona fide in rectification proceedings u/s 161 of the CGST Act; appeal cannot be rejected mechanically for want of a separate condonation application when filed within the condonable period., 24-06-2026

AAR Gujarat: Compensation Recovered from Transporters for Loss or Damage to Goods Treated as Liquidated Damages, Not Consideration for Supply, and Hence Not Liable to GST, 24-06-2026

CESTAT Chennai: Sets Aside Service Tax Demand, Holds Mark-Up on Ocean Freight Is Profit and Cannot Be Taxed Merely Because It Exceeds Actual Freight Paid, 10-06-2026

The High Court of Bombay: GST Show Cause Notice (SCN) Clubbing Multiple Financial Years Held Without Jurisdiction; Demand, Penalty and Recovery Proceedings Quashed, 09-06-2026

The High Court of Gauhati: Partners Retaining Benefits of Tax-Evasive Transactions Liable for Penalty Under Section 122(1A); Provision Applies Even to Pre-01.01.2021 Transactions Where SCN Was Issued After Its Enforcement, 08-06-2026

The High Court of Gauhati: Bona Fide Purchaser Cannot Be Denied ITC Due to Supplier's Failure to Deposit Tax; Department Must Proceed Against Defaulting Seller - Demand and Penalty Quashed., 04-06-2026

The High Court of Gauhati: Sets Aside GST Demand of Rs. 69,56,794, Holds Bona Fide Purchaser Cannot Be Denied ITC for Supplier Default - Bona Fide Purchaser Not Liable for Supplier's Tax Default; Demand and Penalty Quashed, 03-06-2026

The Supreme Court: Permits Delayed GST Appeal Within Eight Weeks but Declines to Adjudicate Constitutional Challenge to Section 16(2)(c) CGST Act, Leaving ITC Dispute Open Before Appellate Forum, 29-05-2026

The High Court of Allahabad: Quashed a GST assessment order where notice, reply, and hearing dates were fixed on the same day, holding it violated natural justice and mandatory personal hearing requirements., 27-05-2026

The High Court of Allahabad: Section 74(5) benefit cannot be denied when timely claimed - DRC-01A was not issued before DRC-01, denying the Assessee the 15% penalty settlement window - Non-Issuance of DRC-01A Cannot Defeat Assessee’s Right to Reduced 15% Penalty Under Section 74(5) of the CGST Act., 29-05-2026

The High Court of Allahabad: FIR Charge-Sheet and Cognizance Order Against an Advocate for Filing a GST Appeal has been quashed - Professional Acts of an Advocate Cannot Constitute Criminal Conspiracy with Client., 21-05-2026

The High Court of Allahabad: GST Appeal Limitation Begins from Actual Communication of Order, Not Mere Portal Uploading., 19-05-2026

The High Court of Kerala: ITC cannot be denied under Section 16(4) and directed reconsideration of the claim - Assessee filed pending GSTR returns before the cut-off date under Section 16(5) - Section 16(5) Override Restores ITC Claim Despite Delay in GST Returns Filing, 19-05-2026

The High Court of Delhi: Limitation Period U/s. 74(10) of CGST Act is mandatory and order passed beyond prescribed five-year period is without jurisdiction and liable to be quashed., 12-05-2026

The Hgh Court Andhra Pradesh: Assessment order was uploaded on GST portal without DIN and challenged belatedly — Court set aside the order for inherent defect, subject to 20% deposit to balance revenue interest., 08-05-2026

The High Court of Bombay: Quashes Show Cause Notice - No GST on Corporate Guarantee Issued Without Consideration to Subsidiaries - Not Taxable Under GST, Quashes DGGI Proceedings, 06-05-2026

The High Court of Tripura: Order was merely uploaded on GST portal and Speed Post delivery was not proved — Prima facie violation of Section 169(1)(b) and protected the Assessee, 06-05-2026

The High Court of Gujarat: Upholds constitutional validity of section 16(2)(c) - ITC Conditional on Actual Tax Payment, No Relief for Bona Fide Purchasers, 01-05-2026

The High Court of Bombay: Quashes GST demand on the Tata–Docomo arbitral award settlement, holding that the payment and withdrawal of enforcement proceedings were not a taxable “supply” of service under GST., 30-04-2026

The High Court of Telangana: GST registration was cancelled for non-filing of returns for six months. Since the GST portal did not permit online revocation due to limitations, the Telangana High Court allowed the Assessee to file a physical revocation application, and directed the Department to decide it within 3 weeks., 27-04-2026

The High Court of Karnataka: Allowed Section 128A  Scheme waiver application filed beyond three months from the notified date - Waiver Application Cannot Be Rejected as Time-Barred When Statutory Provision Is Directory, Not Mandatory, 17-04-2026

The High Court of Bombay: Father’s GST dues were recovered by freezing son’s bank account only because both used the same trade name, but Bombay High Court quashed the DRC-13 attachment for want of notice, adjudication and due process., 15-04-2026

The High Court of Karnataka:  Quashes GST show-cause notices; PIGMY Agents are employees, not business facilitators; GST not payable on commission., 08-04-2026

The High Court of Orissa: Section 74 Invocation Invalid Without Proof of Fraud; No Interest or Penalty Payable After Voluntary ITC Reversal, 08-04-2026

The High Court of Calcutta: GST Authorities Cannot Insist on Personal Appearance or Detain Goods Indefinitely Without Formal Seizure Order; Detention Cannot Continue Without Seizure and Petitioner May Be Rep. by Advocate Under CGST Act, 07-04-2026

The High Court of Orissa: Delay in GST Registration Revocation Condoned Subject to Payment of Statutory Dues, 24-03-2026

The Supreme Court: Relaxes 10% GST Pre-Deposit Norm in Rs.159 Crore Ex Parte Assessment Case; Orders Rs.3.50 Crore Deposit, Grants Interim Protection Over Denial of Hearing, 20-03-2026

The High Court of Meghalaya: GST Notice via Portal Alone invalid after Registration Cancellation - Ex-Parte GST Order Set Aside for Violation of Natural Justice Due to Improper Service of Notice, 17-03-2026

The High Court of Bombay: Seizure of cash under Section 67 of the CGST Act without recorded “reason to believe” and without statutory authority held illegal; GST authorities directed to release Refund Rs. 1 crore with interest., 10-03-2026

The Supreme Court: Grants Anticipatory Bail in Alleged Stolen Vehicle Scrap and GST Offences Case Involving Alleged GST Fraud Through Stolen Vehicle Scrap and Forged Documents, Considering Cooperation of the Accused and Leaving Merits of the Allegations to Be Decided at Trial, 09-03-2026

The High Court of Madras reads down Rule 39(1)(a): ISD ITC Distribution arises only after fulfilment of Section 16(2) conditions and not mere receipt of invoice; same-month requirement ultra vires prior to 01.04.2025, Section 20 amendment prospective and SCNs for earlier period unsustainable., 05-03-2026

The High Court of Rajasthan: Upholds Denial of New GST Registration to Company in Another State, Holds That GST Defaulters Cannot Escape Liability and Regulatory Consequences by Seeking Fresh Registration Outside the State Where They Failed to File Returns and Comply with GST Laws; Petition Dismissed., 05-03-2026

The High Court of Bombay Quashes GST Refund Rejection: Assessee’s refund for July 2024 was rejected by treating support services to overseas group entities as “intermediary services”, but the High Court set aside the order and remanded the matter for fresh decision after proper examination of the agreements and law., 04-03-2026

The High Court of Bombay: Set aside penalties of Rs.133.60 crore each imposed on the CFO, CEO and Joint MD of a Company Employees u/s. 122(1A) of the CGST Act., 25-02-2025

The High Court of Rajasthan: University Affiliation Fees Not Taxable — Holds Grant of Affiliation by Rajasthan Technical University Is Not a “Supply” Under CGST; GST Demand, Penalty and Show Cause Notice Quashed; Refund of GST Paid on Affiliation Fees Directed., 23-02-2026

The High Court of Gujarat: A GST officer passed an order against a taxpayer and AI-generated citations without reading the actual judgment is wrong and misleading to justify his decision., 20-02-2026

The High Court of Kerala: Goods detention illegal without Section 129 order within 3 days; Section 130 confiscation proceedings alone insufficient, court orders release of goods, 20-02-2026

The High Court of Orissa: Excess GST Paid by Mistake Not “Tax”; Section 54 Limitation Inapplicable—Refund Ordered with 6% Interest for Unlawful Retention under Article 265 - Refund of excess GST paid under mistake cannot be denied on limitation; rejection order quashed., 12-02-2026

GSTAT Delhi: Power to Re-Examine Facts in Second Appeal; Once Section 74 Fails, Appellate Authority Cannot Convert Case to Section 73—Matter Must Be Remanded to Proper Officer U/s. 75(2), 11-02-2026

The High Court of AP: Transfer of Entire R&D Unit as Going Concern Not a Taxable Supply Under Section 7; AAAR Set Aside and Unutilised ITC Transfer Permitted Under Section 18(3), 31-01-2026

The Supreme Court: Non-service of GST show cause notice violated natural justice; ex parte demand order set aside, reply to be filed afresh, 30-01-2026

The High Court of Bombay: Three-Month Gap Between SCN and Adjudication Order Under Section 73 CGST Act Held Mandatory; Orders Passed Earlier Quashed, 17-01-2026

The Supreme Court: Refund With Interest Ordered Under Sections 107(6) & 115 — High Court’s Use of Section 54 Overruled, 09-01-2026

The High Court of Gujarat: Orders Release of Seized Goods and Bank Accounts, Directs Inquiry Against Proper Officer for Failure to Remove Bank Attachment Under Section 83 After Expiry of One Year, 09-01-2026

The High Court of AP: Restoration of GST Registration; Reversal of Closing ITC Unsustainable After Restoration of GST Registration; Assessment Order Set Aside, 07-01-2026

The High Court of Tripura: Section 16(2)(c) CGST Act Upheld but Read Down: Bona Fide Purchasers Cannot Be Denied ITC for Supplier’s Default; Demand Set Aside and ITC of Rs.1,11,60,830/- Directed to Be Allowed, 06-01-2026

The High Court of Madras: GST Annual Return Delay: Late Fee Is Penal; General Penalty Barred; Amnesty Benefit Extended to Pre-01.04.2023 Filers; Post Cut-off Filers Denied Waiver but Penalty Set Aside, 02-01-2026

The Madras High Court: Delayed Appeal Subject to 50% Tax Deposit, Orders Conditional Lifting of Bank Attachment, 02-01-2026

The High Court of Gujarat: Quashes Reclassification: Crushed, Non-Fermented Tobacco Packed in Retail Pouches Held “Unmanufactured” under CTH 2401; Mere Cleaning, Sieving and Repacking Not Manufacture; End-Use Irrelevant; GST and Compensation Cess Demands under CTH 2403 Set Aside, 19-12-2025

The High Court of Gauhati: Permits Revocation and Revival - GST Registration Cancelled for Non-Filing of Returns Can Be Restored on Filing Pending Returns and Compliance with Rule 22(4), 18-12-2025

The High Court of Allahabad: Wrong PIN Code in E-Way Bill, With Correct Address and No Tax Evasion, Does Not Justify Detention Under Section 129 CGST Act; Seizure Orders Quashed and Refund Directed, 18-12-2025

The High Court of Madras: Multi-year show-cause notice (SCN) is invalid; proceedings must respect the year-wise statutory structure. The respondents may re-issue separate, appropriate notices for each assessment year and proceed only within the limits prescribed by the statute. 11-12-2025

The High Court of Delhi: Quashes Rs.45.36 Cr GST Demand on NBCC: Section 86 CGST Act Applies Only to Goods, Agent Not Liable for Services Rendered on Behalf of Principal, 09-12-2025

The Supreme Court: Residential buildings used as hostels qualify for GST exemption. The lessee need not personally reside, and later restrictive amendments apply only prospectively, 04-12-2025

The High Court of Delhi: Pre-SCN Tax Payment Deposit Triggers Section 74(5): Proceedings Quashed on Payment of 15% Penalty Payment Only, 18-11-2025

Allahabad High Court quashes GST penalty: Expiry of e-way bill from driver’s illness not tax evasion in legitimate bill-to-ship transaction – 06.11.2025.

The High Court of Allahabad: Pre-Deposit Made Under Protest Is Eligible for Adjustment as the Mandatory 10% Pre-Deposit for Entertaining an Appeal Under Section 107(6) of the CGST Act - 28-10-2025

The Supreme Court: ITC cannot be denied to bona fide purchasers when sellers fail to deposit VAT., Dated - 09-10-2025

The Supreme Court Upholds Taxpayer Protection Under GST Law, Rules That Recovery Proceedings and Bank Account Attachments Cannot Continue Once Mandatory 10% Pre-Deposit for Appeal Is Made, Reinforcing Suspension of Coercive Measures During Pendency of Appeals., Dated - 06-10-2025

The High Court of AP: Refuses to Quash Rs. 130-Crore GST Demand Against Steel Scrap Trading Company, Directs Company to File Appeal., Dated - 26-09-2025

The High Court of Bombay: Omission of CGST Rules 89(4B) and 96(10) Without Savings Clause Leads to Lapse of Pending Proceedings; Show Cause Notices Quashed and Refunds Restored., Dated - 11-09-2025

The High Court of Calcutta: 200% Penalty under Section 129 of CGST/WBGST Act Set Aside as Expiry of E-way Bill Alone Cannot Justify Levy in Absence of Tax Evasion., Dated - 09-09-2025

The High Court of Allahabad: Quashed the orders under Section 74 of the UPGST Act, holding that in absence of fraud, willful misstatement, or suppression of fact, the petitioner’s ITC claim could not be denied, and reliance on unverified information by authorities was unjustified., 09-09-2025

The High Court of Rajasthan: Quashes GST Circular Restricting ITC Refund; Declares Right Accrued up to 18.07.2022 Cannot Be Denied., Dated - 08-09-2025

The High Court of Gauhati: Allows Opportunity for Restoration of GST Registration Cancelled for Non-Filing of Returns., Dated - 05-09-2025

The High Court of Allahabad: Appellate Authority Cannot Remit Matters Back to Adjudicating Authority Under Section 107(11) of CGST Act, 2017; Impugned Order Set Aside., Dated - 04-09-2025

The High Court of Delhi: Attachment lapsed after one year under Section 83(2); directed IDBI Bank to de-freeze account while permitting show cause notice proceedings to continue., Dated - 25-08-2025

The AP High Court Sets Aside GST Best Judgment Assessment; Deems Order Withdrawn under Section 62(2) and Directs Reversal of Rs.12.92 Lakh ITC Adjustment., Dated - 20-08-2025

The Allahabad High Court Holds Movement of Goods Genuine (‘Bill To Ship To’) with Proper E-Way Bill and Invoice Records, Confirms Seller’s Valid GST Registration, Quashes Orders under Section 74 and Recovery Notice, Allows Writ Petition and Directs Refund of Any Amounts Deposited During Litigation., 18-08-2025

The SC holds summons under s.70 are part of investigation (not adjudication) and do not attract the bar in s.6(2)(b); parallel CGST inquiry valid despite earlier SGST SCN., Dated - 14-08-2025

The High Court of Calcutta: Aside Excessive GST Penalty, Reduces 200% Levy to Rs.25,000 for Minor E-Way Bill Expiry Without Evasion Intent., Dated - 02-08-2025

The High Court of Calcutta: 60-Day Time Limit for GST Refunds is Mandatory; Delays and Improper Rejection Void Refund Order, Directs Full Refund with Interest Within 30 Days., Dated - 30-07-2025

The High Court of Delhi Protects Advocates' Rights in GST Search; Stays Summons, Reprimands Department for Raiding Lawyer's Office Without Personal Involvement, Stresses Attorney-Client Privilege and Demands Justification for Seizure of Confidential Material., Dated - 28-07-2025

The Patna High Court Allows Refund of Wrongly Paid CGST/SGST; Says Limitation Starts from Date of Correct IGST Payment U/s. 77, Orders 6% Interest and Rs. 10,000 Litigation Costs., Dated - 28-07-2025

The Supreme Court’s Landmark Ruling Affirms that Tax Authorities Must Pass Valid, Reasoned Orders Under Section 129(3) of the CGST Act Despite Payment by Assessee; Payment Under Protest Does Not Conclude Proceedings or Waive Right to Appeal—Mandates Strict Compliance with Article 265 of the Constitution Requiring Levy and Collection of Tax Only by Authority of Law., Dated - 24-07-2025

The Supreme Court restores review and directs High Court to reconsider imposition of 100% penalty under Section 74 CGST (including interest) on merits., Dated - 15-07-2025

The High Court of Allahabad: Penalty Under Section 129 of the UPGST Act Not Justified Merely for Misclassification of Goods When There is No Tax Evasion or Dispute About Valuation., Dated - 10-07-2025

The High Court of Bombay Upholds Inter-State Transfer of Unutilized ITC in Case of Amalgamation, Rules GSTN Portal Limitations Cannot Override CGST Act; Allows Credit Transfer from Transferor to Transferee Registered in Different State in Absence of Statutory Bar., Dated - 10-07-2025

The High Court of Calcutta: GST Penalty Under Section 129 Cannot Be Sustained Merely for Non-production of Physical Delivery Challan During Transit When a Valid E-Way Bill Exists and There Is No Allegation of Tax Evasion—Digital Copy Suffices in Absence of Malafide Intent., Dated - 09-07-2025

The High Court of Gujarat Quashes GST Demand: Assignment of Leasehold Rights in Industrial Plot Is Transfer of Immovable Property, Not Supply of Service; Hence, Not Liable to GST., Dated - 04-07-2025

The Himachal High Court Quashes GST Order Treating Protest Payment as Admitted Liability; Holds Rs. 1.11 Crore Reversed Under Protest Cannot Justify Interest and Penalty Under Section 74 of HP GST Act; Directs Fresh DRC-07 to Enable Appeal Against Disputed ITC Demand, Dated - 19-06-2025

The High Court of Calcutta: Validity of ITC Reversal Determination Under Sections 17(2) and 107 of WBGST/CGST Act and Procedural Lapses in Adjudication and Appeal — Failure to Apply Statutory Formulae and Denial of Opportunity to Submit Reconciliation Statements Leads to Remand for Fresh Adjudication, 16-06-2025

The Madras High Court Quashes GST Time Extensions Under Section 168A; Declares Adjudication Orders Beyond Limitation as Invalid., Dated - 12-06-2025

The Sikkim High Court: Refund Claim of Unutilized ITC on Closure of Business Cannot be Denied — No Express Prohibition u/s. 49(6), 54 & 54(3) of CGST Act; Petitioners Entitled to Refund — Section 54 read with Sections 29 & 49, CGST Act, 2017, Dated - 10-06-2025

The Bombay High Court: Cash Credit Accounts Cannot Be Attached Under Section 83 of MGST Act; Provisional Attachment of Loan Facilities Deemed Invalid, Protecting Businesses from Working Capital Freeze, Dated - 10-06-2025

The Calcutta High Court Holds GST Portal Upload as Valid Service Under Section 169, Disagrees with Madras HC in P.N. Traders, Yet Sets Aside Time-Barred Dismissal and Directs Appellate Authority to Hear Appeal on Merits Upon Payment of Costs, Dated - 09-06-2025

The Madras High Court Rules That Mere Uploading of GST Notices on Portal Is Not Sufficient Where Taxpayer Remains Unaware; Emphasizes Need for Officers to Use Discretion and Explore Alternative Modes of Service Under Section 169 of GST Act, Criticizes Mechanical Approach to Notice Delivery, Sets Aside Assessment Order for Lack of Personal Hearing and Grants Taxpayer Opportunity to Contest Case Upon Payment of 25% of Disputed Tax, 02-06-2025

The Allahabad High Court: Purchaser Cannot Be Penalised Under Section 16(2)(c) Without Action Against Defaulting Seller - ITC Reversal Quashed! HC Protects Buyer Who Paid Tax via RTGS. Dated - 30-05-2025

The High Court of Delhi: Flags Prima Facie Duplicate GST Demand on ITC; Grants Relief with Reduced Pre-Deposit, Permits Adjustment of Existing Deposits - Tax Demands on Sweetmeat Shop and Restaurant Business, 30-05-2025

Allahabad High Court: Mere Non-Filling of Part-B of E-Way Bill Without Intent to Evade Tax Not Sufficient to Attract Penalty u/s 129(3) of U.P. GST Act., 25-05-2025

The Supreme Court Dismisses Revenue’s Review Petition After Condoning Delay and Waiving Registry Defects; Upholds Assessee’s Right to Avail Input Tax Credit on Mall Construction Used for Taxable Rental Services, Emphasizes Functionality Test Under Section 17(5)(d) of CGST Act 2017, Dated - 20-05-2025

The Jharkhand High Court Quashes ASMT-10 Notices Issued Under Section 61 for Pricing Discrepancies, Rules Scrutiny Should Be Limited to Return Discrepancies, Not Market Price Comparison, Dated - 09-05-2025

The Supreme Court Upholds Input Tax Credit Refunds Under Inverted Duty Structure for Pre-July 18, 2022 Period; Strikes Down Retrospective Restriction in GST Circular and Dismisses Revenue Appeal, Affirming ITC Claims Cannot Be Denied Based on Filing Date, Dated - 09-05-2024

The Calcutta High Court Directs Reconsideration: Refund Must Be Credited to Bank Account, Not Credit Ledger, for Business Closed Post GST Registration Cancellation. Dated - 05-05-2025

The Patna High Court: GST tax, penalty, and recovery orders, finding the recovery of Rs.50,75,214/- illegal and ordering a refund with interest after reconsidering the matter in light of recent legislative changes. Dated - 01-05-2025

The High Court of Calcutta: Section 75(12) Without Issuing a Prior Show-Cause Notice Is Invalid Where the Tax Was Already Reported in GSTR-3B; Mere GSTR-1 and GSTR-3B Mismatch Cannot Justify Direct Recovery — DRC-07 Demand Quashed, 28-04-2025

The Madras High Court Rules: GST Notices Must Be Effectively Communicated; Orders Set Aside Due to Inadequate Portal Notifications – Taxpayers Missed Critical Notices as They Were Only Uploaded Under 'View Additional Notices and Orders,' Not the Main 'View Notices' Section of the GST Portal, Dated - 22-04-2025

The Gujrat High Court: Quashes GST Order and Imposes Rs.1 Lakh Penalty on Department for Non-Application of Mind and Failure to Consider Taxpayer’s Submissions and Rectification Request, Dated - 16-04-2025

The Bombay High Court: Quashes Show Cause Notice of Rs.4.83 Cr GST Demand on Goa University, Affirms Affiliation Fees Are Part of Non-Commercial Education, Dated - 15-04-2025

The Delhi High Court directs release of sanctioned refund with interest, emphasizing that mere intention to appeal doesn't justify withholding.- Refund Cannot Be Withheld Merely by Invoking Section 54(11) Without Pending Appeal, Dated - 03-04-2025

The High Court of Allahabad: Quashes GST Demand Order for FY 2017-18, Holds Assessment Barred by Limitation, 03-04-2025

The Chhattisgarh High Court Extends GST Appeal Limitation Due to Non-Functioning GST Appellate Tribunal (GSTAT)., Protects Assessee from Recovery, Dated - 02-04-2025

The Kerala High Court Quashes GST Demand and Penalty for Clerical Misclassification of ITC; Rules That Inadvertent Wrong Availment of IGST Credit Without Revenue Loss Does Not Attract Section 73 of CGST Act, Directs Department to Reconsider Case in Light of CBIC Circular, Dated - 01-04-2025

The Supreme Court Dismisses Revenue’s SLP, Affirms High Court’s Ruling That Amended Refund Formula Under Inverted Duty Structure Applies Retrospectively to All Refund Applications Filed Within Statutory Period, Orders Recalculation of Refunds and Finds No Grounds for Interference, Dated - 28-03-2025

The Orissa High Court Overturns GST Demand Rejection, Orders Reconsideration of ITC Reversal Claims - Rectification of GST Demand – GSTR-9 ITC Reversal Ignored, Dated - 26-03-2025

The Supreme Court to Decide on Eligibility for Rectification of GSTR-1 Post Expiry of Time Limit Under Sections 37(3) & 39(9) - The High Court Allowed Assessee to Correct Bonafide Error; Revenue’s SLP Leads to Supreme Court Review with Amicus Curiae Appointment, Dated - 24-03-2025

The Delhi Court Sets Aside Order Against Assessee, Holds ITC Cannot Be Denied Due to Incorrect Address and GSTN on Supplier’s Invoices - Allows Petitioner's ITC Claim, Sets Aside Rs. 5.65 Crore Demand, Dated - 12-03-2025

The Gujarat High Court Quashes GST Demand on Leasehold Rights Transfer as Time-Barred - No GST on Sale and Transfer of GIDC Leasehold Rights: Key Relief for Investors and Landowners, Dated - 06-03-2025

The Bombay High Court Stays Garnishee GST Notice, Citing CBIC's Extended SCN and Order Deadlines; Challenges Raised on GST Demand Order and Notifications Under Section 168A of the GST Act, Dated - 03-03-2025

Landmark Judgment -The Telangana High Court Rules on Legality of GST Show-Cause Notices and Final Orders: Batch of Writ Petitions Challenging Notices Lacking Physical or Digital Signatures Addressed, Dated - 28-02-2025

The Landmark Hon'ble Supreme Court Ruling Upholds Constitutional Validity of Arrest Provisions Under GST and Customs Law, Emphasizing Strict Adherence to Procedural Safeguards, Judicial Oversight, and Protection of Fundamental Rights Against Coercion and Arbitrary Arrests in Tax Evasion Cases, Dated - 27-02-2025

The Supreme Court: Can the Statutory Time Limit for Adjudicating Show Cause Notices and Passing Orders Be Extended by Notifications u/s 168-A? — Supreme Court to Consider Whether the Deadline for GST SCN Adjudication Can Legally Be Extended Through Notification Measures, Dated - 21-02-2025

The High Court of Madhya Pradesh: Upholds Section 16(2)(c) of CGST Act; Declines to Quash ITC Fraud Show-Cause Notice, 18-02-2025

The Allahabad High Court held that the mere absence of an e-tax invoice due to a GST portal glitch does not amount to tax evasion if all other transit documents (invoice, e-way bill, bilty) are in place., Dated - 17-02-2025

The Bombay High Court Quashes Bank Account Attachment Under MGST Act, Citing Improper Exercise of Power in ITC, Dated - 31-01-2025

The Kerala High Court Rules No Fresh Provisional Attachment Under GST After One-Year Period Ends – Department’s Re-blocking of Bank Accounts Struck Down, Dated - 30-01-2025

The High Court of Jharkhand: GST Refund Relief: No Time Bar on Refund of Appeal Pre-Deposit under Section 107 Once DRC-07 Demand Is Set Aside; Section 54 Two-Year Limitation Held Directory, Denial of Refund Violates Article 265, 30-01-2025

The Delhi High Court: Quashes Excessive Penalties on Kamal Envirotech and Zeon Life Sciences for Minor EWB Errors, Emphasizing Proportionality and Intent Under GST Act, 2017 Dated - 17-01-2025

The Telangana High Court Upholds validity of GST Notification no. 09/2023 and 56/2023, Dated - 02-01-2025

The Allahabad High Court: Quashes assessment noting uploading of order not on ‘Due Notices and Orders’ tab, Dated - 20-12-2024

The Supreme Court Stays Recovery, Seeks Status Report on Non-Functional GST Appellate Tribunal; Highlights Hardship in Enforcing Pre-Deposit under Section 112 CGST Act., Dated - 13-12-2024

The Jharkhand High Court Orders Allowance of Input Tax Credit for 2018-2019 Delayed Returns and Refund of Penalties with 6% Annual Interest from Date of Collection, Dated - 10-12-2024

The High Court of Telangana Dismisses Revenue's Appeal, Affirming the Right to Refund Claims Under Pre-GST Laws, Tribunal Grants Refund U/s 142(3) of CGST Act, Dated - 9-12-2024

The Kerala High Court Quashes GST Demand, Holds Misclassification of IGST as CGST/SGST in GSTR-3B to Be Procedural Error Without Revenue Loss — ITC Misallocation Held Revenue-Neutral, No Repayment Demand Justified, Dated - 26-11-2024

The High Court of Madras Rules in Favour of Assessee: 10% GST Appeal Pre-Deposit under Section 107(6) of TNGST Act Can Be Paid via Electronic Credit Ledger (ECL); Deficiency Memo Quashed, 22-11-2024

The High Court of Madhya Pradesh: Delayed GST Return Cannot Defeat Genuine ITC Claim When Tax, Interest and Late Fees Already Paid - Delayed GSTR-3B filing cannot by itself defeat ITC claim; writ petitions allowed after GST amendment., 22-11-2024

The Bombay High Court Upholds GST on Advance Payments, Validates Input Tax Credit Eligibility with Flexible Documentation, and Endorses Refund Restrictions While Addressing Key Issues on Constitutionality of GST on Future Supplies, ITC Denial, and Refund Limitations for Project-Specific Entities, Dated - 14-11-2024

The Karnataka High Court: Declares Issuance of Single Show Cause Notice for Multiple Financial Years Improper, Sets Aside Notice and Grants Respondent Permission to Issue Separate Notices for Each Year, Dated - 14-11-2024

The Jharkhand High Court: Allows ITC Claim for Delayed Returns, Orders Refund of Penalty with Interest, Dated - 11-11-2024

The Gauhati High Court: Invalidates GST Order Under Section 73(9) of AGST Act, Citing Procedural Deficiencies and Lack of Formal Show Cause Notice, Dated - 25-10-2024

The MP-HC: Petition Dismissed as Show Cause Notice Issued Within 3-Year Limitation Period from Date of Erroneous IGST Refund: Court Upholds Timely Issuance, Emphasizes Statutory Compliance and Remedies for Challenging GST Notices Under Section 73 of CGST Act., Dated - 23-10-2024

The J&K High Court: Clarifies Appellate Authority's Limits on Condoning Delays in Filing Appeals under J&KGST Act: Authority Bound by Statutory Timeframes; Exceptional Circumstances Required for Judicial Intervention under Article 226, with Dismissals Affirmed Due to Non-Compliance and Insufficient Justifications for Delays. Dated - 17-10-2024

The Supreme Court Landmark Judgment: The constitutional validity of Sections 17(5)(c) and 17(5)(d) of the CGST Act, which govern the blocking of input tax credits (ITC) in construction activities, Clarifies ITC Eligibility for Real Estate Inputs in Immovable Property. Dated - 03-10-2024

The Gujrat High Court: Central Authorities Lack Jurisdiction to Adjudicate Taxpayers Assigned to State; Issuance of Show Cause Notice Under Section 74 Without Pre-Communication in DRC-01A Form Deemed illegal, Dated - 26-09-2024

The High Court Of Karnataka: Quashes Seizure and Bank Attachment Orders Under CGST Act, Directs Return of Seized Documents. Dated - 11-09-2024

AAR-Gujrat: New Nonwoven Coated PVC Product Faces GST Classification - Confirms 18% GST on Table Covers, TV Covers, and Washing Machine Covers Under CTH 392690; PVC-Coated Non-Woven Fabrics Classified Under Chapter 39, Bags Under Tariff Item 3923, Both Attracting 18% GST, Dated - 06-09-2024

The Calcutta High Court: Remands ITC Eligibility Case for Reconsideration Due to New Section 16(5) in CGST Act, 2017; No Coercive Actions Allowed Pending Resolution. Dated - 03-09-2024

The High Court of Delhi: GST Registration Cancellation Set Aside Due to Vague Show Cause Notice and Violation of Natural Justice - Generic GST Show Cause Notice Without Specific Allegations Held Invalid; Retrospective Cancellation Quashed, 03-09-2024

The Madras High Court: Writ Petition Filed Challenging ITC Denial Due to Clerical Error Under TNGST Act; Opportunity for Rectification Granted, Dated - 28-08-2024

The Delhi High Court: Restores GST Registration and Allows Fresh Proceedings. Dated - 21-08-2024

The Allahabad High Court: Quashes Orders u/s 130 of GST Act: Excess Stock Requires Proceedings Under Sections 73/74, Rules Judgment in Favour of Detergent Company. Dated 07-08-2024.

The Allahabad High Court - Detention Quashed: Orders Direct Release of Vehicle and Goods, Citing Lack of Tax Evasion Intent and Bona Fide Error. Dated - 01-08-2024

The Calcutta High Court: Considering proposed Finance-Bill amendment, issues interim-order w.r.t ITC-reversal for late GSTR-3B filing. Dated - 29-07-2024

The Delhi High Court- Cannot deny ITC-refund on zero-rated supplies for non-furnishing of brcs; Remands matter. Dated - 26-07-2024

The Rajasthan High Court Rules It Can Condone Delay in Filing GST Appeal Beyond Section 107 CGST Time Limit Under Article 226; Overturns Joint Commissioner’s Dismissal of Time-Barred Appeal, Highlighting Legislative Intent to Facilitate Business Activities, Dated - 20-07-2024

"In a Landmark Decision Dated 25-07-2024, The Supreme Court: Royalty on Mining Leases as Contractual Consideration, Asserting States' Authority to Levy Taxes on Mineral Rights, and Overrules Previous Precedent: 'Royalty' Paid by Mine Leaseholders Not Classified as a Tax, Empowering State Governments to Independently Tax Mineral Lands"

The High Court of Allahabad Quashes Seizure Orders; Detention of Goods in Transit Without Evidence of Tax Evasion Deemed Unjustified, Dated- 16-07-2024

The Bombey High Court Directs Interest on Delayed IGST Refund: Rs. 13,21,897/- Refund Granted After Technical Glitch, Interest Awarded at 6% p.a. with Additional 9% for Further Delays. Dated - 15-07-2024

The Madras High Court: Indian Subsidiary Challenges Excessive Tax Demand Under CGST Act, 2017; High Court Affirms Procedural Fairness Requirement, Citing Non-consideration of Reply Without Personal Hearing as Breach of Natural Justice. Dated - 15-07-2024

The Madras High Court Sets Aside Ex Parte GST Assessment Order Due to Lack of Notice; Petitioner to Remit Additional 5% of Disputed Tax and Granted Opportunity for Rehearing - Petitioner Successfully Challenges Appellate Order, Court Mandates Rehearing on Merits; GST Assessment Order Overturned Due to Consultant's Oversight of Notices Uploaded on GST Portal, Petitioner Permitted to Contest Case Anew. Dated - 09-07-2024

The Allahabad Court: Overturns Penalty for Typographical Error in E-way Bill Date; Quashes Seizure Order Due to Invoice and E-way Bill Discrepancies. Dated - 04-07-2024

The Madras High Court Orders Expedited Review of GST Relief Application and Suspends Recovery Proceedings in Light of 53rd GST Council Recommendations. Dated - 03-07-2024

The High Court of Kerala: Rules Against Excess Late Fee Demand for Belated GSTR-9C Filings, Upholds Waiver Notifications but Denies Refund for Fees Paid Over Rs.10,000, 01-07-2024

The Kerala High Court Issues Stay on Lower GST Rate for 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota', Maintains 18% Tax Pending Review. Dated - 18-06-2024

The High Court of Gujarat: No Interest Under Section 50 CGST After Deposit in Electronic Cash Ledger; Liability Ends on Date of Deposit, Not Return Filing, 14-06-2024

The High Court of Madras: GST Assessment Order Set Aside and Remanded as Mismatch Between GSTR-3B and GSTR-2A Was Addressed by Filing GSTR-9 and GSTR-9C Before Assessment; Fresh Opportunity Granted Despite Recovery of Rs.3,54,558 from Petitioner's Bank Account, 06-06-2024

The Kerala High Court: Streamlining Input Tax Credit (ITC) Procedures: Amendments and Circulars Address Bona Fide Claims in GST Regime. Dated - 04-06-2024

GST Implementation Challenges Addressed: Court Grants Relief in Three Categories of Writ Petitions, Extends Return Filing Deadline and Allows Rectification under Circulars 183/15/2022-GST and 193/05/2023-GST. Dated - 04-06-2024

The Calcutta High Court Orders Restoration of GST Registration Cancellation for Non-Filing of Returns, Stresses Pragmatic Approach and Business Continuity. Dated - 14-05-2024

The High Court Of Uttarakhand: Purchasing Dealer cannot be denied ITC benefit for non-payment of Tax by the Supplier. Proceedings u/s 74 cannot be initiated against the purchaser for availing the benefit of ITC in a fraudulent manner as the Fraud is committed by the Seller not the Purchaser. Dated - 03-05-2024

Assessee Provided Certificates from CAs Confirming Suppliers' Tax Discharge: No Denial of Input Tax Credit Without Inquiry into Supplier Who Failed to Remit Tax to Government. Dated - 02-05-2024

The High Court of Madras: Denial of Input Tax Credit for GSTR-3B and GSTR-2A Mismatch: Court Sets Aside Assessment Order and Orders Readjudication After Personal Hearing Due to Improper Communication of Show Cause Notice, 25-04-2024

THE HIGH COURT OF KARNATAKA- Orders Department to Refund Tax and Penalty for Not Carrying Original Tax Invoice; Confirms Penalty and Tax Imposed for Absence of Original Invoice Was Unjust, Only Duplicate Copy Required Under Section 68 of CGST Act, 2017. Dated- 22-04-2024

The Patna High Court: GST Interest Calculation - Conflicting Rulings and Ongoing Disputes Persist - Challenges in the Levy of Interest Liability on Delayed Tax Payments Despite Ledger Source. Dated - 19-04-2024

The Madras High Court Sets Aside Order Overlooking Petitioner's Response, Remands for Reconsideration. Dated - 17-04-2024

The High Court of Kerala Ruling In Favour of Taxpayers: Clarifies Applicability of Late Fees for GSTR-9 and GSTR-9C, Potentially Reducing Penalties for Many Taxpayers by Considering Actual Return Filing Date Over GSTR-9C Submission Date (Important Judgment), 09-04-2024

The High Court of Bombay: GST Penalty on Employees Quashed: Bombay High Court Holds Sections 122(1A) and 137 Cannot Be Invoked Against Maersk Employees Without Personal Benefit or Statutory Liability, 28-03-2024

The Gujrat High Court: The retrospective effect of amendments to Rule 108 of the CGST Rules, 2017, specifically concerning the rejection of appeals by the appellate authority due to the delay in submitting a certified copy of decisions or orders within the stipulated period under Rule 108.- Dated - 27-03-2024

The Madras High Court: Hostel Services for Women Exempt from GST as 'Residential Dwelling Units' Dated - 22-03-2024

The Madras High Court Quashes GST Assessment Order, where the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that reflected in the auto-populated GSTR-2A returns. Dated - 11-03-204

Assessees Assigned to Central or State Tax Authorities Under CGST Act, 2017 and/or SGST Act, 2017 Cannot Be Subjected to Investigation and Further Proceedings by Counterparts Under Respective GST Enactments, Rules High Court in Landmark Decision Upholding Jurisdictional Integrity. Dated - 11-03-2024

"The Delhi High Court Invalidates Retrospective Cancellation of GST Registration: Lack of Details in Notice and Order, Absence of Justification, Restoration Granted; Compliance Obligations Imposed; Recovery Measures Allowed" Dated - 07-03-2024

The Delhi High Court: Remands the Order for re-adjudication when the Order was passed without considering the detailed and pointwise reply submitted by the Petitioner with the single line "the submission of the Taxpayer was not found satisfactory."

The High Court of Telangana: Pre-deposit of tax and interest before SCN bars Section 74 proceedings; demand and penalty quashed, 28-02-2024

"The Madras-High Court: Set Aside Orders Confirming Tax, Interest, and Penalty if Reasons for Rejecting Assessee's Reply are Absent"

The Madras High Court, in a landmark judgment, ruled that ITC claims should not be rejected solely due to their absence in GSTR-3B, mandating a comprehensive review of GSTR-2A and GSTR-9 for a thorough assessment.

The Guwahati High Court Sets Precedent in GST Input Tax Credit (ITC) Recovery.

Calcutta High Court Quashes Penalty; GST e-way Bill Expired Due to Road Accident.

MP HC : Department has to accept appeal filed by assessee through physical mode due to non-availability of portal.

The High Court of Madras: Quashes 100% GST Penalty, Rules Section 73 Proceedings Can’t Attract Section 74-Level Punishment, 31-01-2024

Madras High Court Upholds ITC: Supplier Non-Existence Overruled with Sufficient Documentation.

"Rectification Relief : Court Directs Respondent to Process GSTR-3B Errors"

Search and Seizure: Court Orders Refund of Coerced ITC Deposit

MP High Court Rejects Writ Petition, Emphasizes Statutory Remedies - GST Dispute on Alcoholic Beverages 

Madras High Court - Dismisses Writ Petition at Show Cause Notice Stage, Directs Assessee to Submit Objections to SCN

GST Penalty Quashed: The Allahabad Court Emphasizes Document Verification Obligation, No penalty for carrying e-invoice without signature absent challenge to e-way bill authenticity, Dated - 21-11-2023

The Supreme Court Exercises Article 142 Powers to Reduce Penalty Under Section 129 of GST Act for Expired E-Way Bill in Inter-Unit Transfer of Capital Goods for Contractual Work; Clarifies That the Judgment Shall Not Be Treated as Precedent, Dated - 31-10-2023

"The Madras High Court Mandates Compliance with Rule 88C for GST Recovery: Quashes Notice Pending Proper Issuance of GST DRC-01B; Emphasizes Discrepancy Clarification from Petitioner Regarding Form GSTR-1 and Form GSTR-3B"

The High Court of Kerala: ITC Cannot Be Denied Merely for Non-Reflection in GSTR-2A; Quashes Assessment and Remands for Fresh Order Allowing Petitioner to Prove Eligibility., Dated - 12-09-2023

Delhi HC: GST Department has No Power of Possess Authority to Seize Currency During Search.

The High Court of Calcutta: Quashes ITC Rejection, Holding That Mere Retrospective Cancellation of the Supplier’s GST Registration Cannot Defeat a Purchaser’s ITC Claim When Transactions, Payments, and Due Diligence Are Proven and No Collusion Is Alleged, and Directs Fresh Consideration After Confirming the Purchaser Verified the Supplier’s Then-Valid Registration. - Recipient of goods/services cannot be denied ITC if the supplier becomes non-existent or their registration was cancelled retrospectively, 12-06-2023

The High Court of Orissa Orders: Release of Seized Vehicle Upon Payment of Penalty for Alleged Fraudulent ITC Claims - Vehicle Detained for GST Discrepancies; Petitioner Given Option to Furnish Bank Guarantee or Face Confiscation - 06-04-2023

The High Court of Delhi: Arbitrary Blocking of Input Tax Credit - ITC of Rs. 1.37 Crore Ordered to be Restored - Blocking of ITC under Rule 86A cannot be based solely on non-payment to supplier within 180 days; ITC must be unblocked, 05-12-2022

The Court of Rajasthan: GST Department to Regularize Input Tax Credit of Rs. 2.58 Crore Due to Portal Issue- ITC Cannot Be Denied Due to GST Portal Failure; Credit Allowed via GSTR-3B, 15-03-2022

The High Court of Madras: Quashes Time-Barred GST Cancellation Orders, Holds Revival of Registration Essential to Protect Trade Rights and Prevent Revenue Loss - Restoration of Cancelled GST Registration - Court Grants Relief with Strict Compliance Guidelines, 31-01-2022

The High Court of Madras: No Interest or Penalty on Unutilized ITC, but Section 122 Penalty May Apply for Wrongful Claim - Wrong Availment of ITC Without Utilization Does Not Attract Interest/Penalty; Only Token Penalty of Rs. 10,000 Imposed, 08-12-2021

The High Court of Gujarat: Right to Rectify GSTR-3B for Relevant Period Cannot Be Restricted by Circular; Late Fee Waived, 09-03-2021

The High Court of Madras: Permits Assessee to Resubmit Corrected Annexures to Form GSTR-3B, Emphasizes That Taxpayers Should Not Be Denied Legitimate Credits Due to Lack of Proper Mechanism – Directs Authorities to Accept Revised Filings and Enable Auto-Population on GST Portal, 06-10-2020

The High Court of Gujarat: Refund of Accumulated ITC Upheld: High Court Holds Amended Rule 89(5) Ultra Vires for Denying Input Service Credit Contrary to Section 54(3) of the CGST Act, 24-07-2020

The High Court of Gujarat: Directs Release of Seized Goods and Vehicle in GST Confiscation Dispute GST MOV-10 Stage: Court Seeks Reply from Writ Applicant, Grants Interim Relief, 05-02-2020

The High Court of Andhra Pardesh: Allows Petitioner to Rectify GSTR-3B Returns for 2017-18 After Mistaken Reporting of IGST Credit - Permitted manual revision of GSTR-3B returns in the absence of portal providing such revision facility for online returns., 14-08-2019

The High Court of Gujarat: GSTR-3B Is Not the Return Under Section 39; Press Release Restricting ITC Time Limit Declared Illegal - Press Release Clarifying ITC Eligibility Period Contradicts GST, 24-06-2019

The Supreme Court: Upholds ITC Protection for Bona Fide Purchasing Dealers; Revenue's SLP Dismissed, 10-01-2018