Updates

GST

GST CASE LAW UPDATE

GST: Input tax credit for FY 2018-19 was disallowed invoking section 16(4) solely on ground of belated claim filing but …

30 Apr 2026

GST

GST CASE LAW UPDATE

GST: Where recovery was initiated against director of private company for company’s dues by attaching personal bank acco …

30 Apr 2026

GST

GST CASE LAW UPDATE

HIGH COURT OF MADRAS , Tvl. Madhu Agencies v/s State Tax Officer* Returns - Late fee- GSTR-9C mandatory - Assessment Yea …

29 Apr 2026

GST

GST CASE LAW UPDATE

GST: Where adjudication order confirming demand, interest and penalty was passed without considering reply furnished in …

25 Apr 2026

GST

GST CASE LAW UPDATE

GST: Where assessee's GST registration was cancelled for non-filing of returns after opportunity to reply, and appeal wa …

25 Apr 2026

GST

GST: Where registered dealer's ITC claim was denied as time-barred under Section 16(4), but transaction fell within extended limitation period as per Section 16(5), reversal of ITC and connected proceedings on limitation grounds were quashed, with liberty

HIGH COURT OF MADRAS K. Sudhakar and Co. v/s Superintendent of GST and Central Excise* Input tax credit - Limitation per …

25 Apr 2026

GST

GST : Where petitioner was in business of gold and silver bullion metals and silver and cash seized were stolen from police custody while tax and fine were paid, such loss violated petitioner’s constitutional right under Article19(1)(g)to carry on trade/b

HIGH COURT OF ANDHRA PRADESH G R M Jewellers v/s Assistant Commissioner of State Tax* R RAGHUNANDAN RAO AND T.C.D. SEKHA …

25 Apr 2026

GST

GST: Where assessee deposited required 10 percent pre-deposit for Tribunal-stage appeal and despite this recovery was effected impacting electronic cash ledger, any recovery beyond cumulative pre-deposit for first-appeal and Tribunal stages was refundable

HIGH COURT OF CALCUTTA Spandan Electrical v/s State of West Bengal* OM NARAYAN RAI, J. WPA NO. 28120 OF 2025 FEBRUARY 17 …

16 Apr 2026

GST

GST : Search authorization issued without application of mind and without having any reason to believe that any goods were liable to confiscation or any document or book or thing was relevant to enquiry was secreted, was illegal; seizure/prohibition order

SUPREME COURT OF INDIA Commissioner of CGST vs R.J. Trading Co.* PAMIDIGHANTAM SRI NARASIMHA AND ARAVIND KUMAR, JJ. SLP …

16 Apr 2026

GST

GST: Where registered person lost portal credentials, leading to cancellation of GST registration, but subsequently filed all pending returns and deposited penalty after regaining access, and respondents had no objection, petitioner was permitted to apply

HIGH COURT OF GAUHATI Dug Rade v s Union of India* ROBIN PHUKAN, J. W. P. (C) NO. 108 OF 2026, MARCH 19, 2026 Registrati …

16 Apr 2026

GST

GST : DGAP re-investigation found no increase in ITC-to-purchase ratio post-GST; no additional ITC benefit bein accrued, allegation of profiteering under Section 171 failed

[2026] 183 taxmann.com 405 (GSTAT - NEW DELHI) GOODS AND SERVICE TAX APPELLATE AUTHORITY, NEW DELHI DG Anti Profiteering …

16 Apr 2026

GST

GST: Where registered person was subjected to search and seizure, goods were placed under Prohibition and Seizure Orders, and subsequent show cause culminated in assessment that was quashed on limitation without any proposal for confiscation, continuance

HIGH COURT OF MADRAS Goal Closures vs State Tax Officer (Int)-1* C.SARAVANAN, J. W.P. NO. 47643 OF 2025 W.M.P. NOS. 5316 …

16 Apr 2026

GST

GST CASE LAW UPDATE

GST: Where appeal against adjudication order for short payment based on GSTR-1 and GSTR-3B difference was dismissed due …

16 Apr 2026

GST

GST: Where assessee paid 10 per cent pre-deposit amount from electronic credit ledger and appeal was dismissed on ground that pre-deposit amount was to be paid from electronic cash ledger, on SLP being filed before Supreme Court, matter was to be listed;

SUPREME COURT OF INDIA Flipkart Internet (P.) Ltd. vs State of Bihar* MRS. B.V. NAGARATHNA AND R. MAHADEVAN, JJ. SLP APP …

14 Apr 2026

GST

GST : Where in adjudication proceedings, no issue was raised regarding assessee's turnover of taxable supply but in appeal against adjudication order, Appellate Authority enhanced assessee's tax burden on said issue, since said issue was not considered by

HIGH COURT OF CALCUTTA Lakshmi Narayan Shah vs State of West Bengal* OM NARAYAN RAI, J. WPA NO. 6227 OF 2025 JANUARY 14, …

14 Apr 2026

GST

GST : Where best judgment orders under section 62 were passed for non-filing of returns, since belated returns were filed by assessee and assessee took plea of bonafide reason for delay, authorities should take note of returns filed and proceed to adjudic

HIGH COURT OF KARNATAKA Pragathi Concretes and Construction vs Commissioner of Commercial Taxes* S SUNIL DUTT YADAV, J. …

14 Apr 2026

GST

GST: Assignment by sale and transfer of leasehold rights of plot of land allotted by MIDC to lessee in favour of third party-assignee shall be assignment/sale/transfer of benefits arising out of 'immovable property' and not supply of service as essential

HIGH COURT OF BOMBAY Aerocom Cushions (P.) Ltd. vs Assistant Commissioner (Anti-Evasion), CGST & CX, Nagpur-1* ANIL L. P …

14 Apr 2026

GST

GST: Where assessee's GST registration was cancelled with retrospective effect for non-operation at registered premises and closing ITC was directed to be reversed, since registration was restored in separate proceedings, liability for reversal of ITC did

HIGH COURT OF ANDHRA PRADESH Hithaishi Infra Machine vs Assistant Commissioner ST FAC* R RAGHUNANDAN RAO AND T.C.D. SEKH …

14 Apr 2026

GST

GST : Where respondent-builder was ready to pay amount of Rs. 67,02,147 as calculated by DGAP as amount of profiteering against him, in view of undertaking of respondent, report of DGAP was to be accepted and respondent was to be directed to pay amount to

(GSTAT - NEW DELHI) GOODS AND SERVICE TAX APPELLATE AUTHORITY, NEW DELHI DGAP V/S KOLTE PATIL DEVELOPERS LTD.* MAYANK KU …

13 Apr 2026

GST

GST : SLP dismissed against order of High Court that where assesee-educational consultancy in India provided counselling services to Indian students for foreign educational institutions, raising invoices and receiving commission directly from institutions

SUPREME COURT OF INDIA Commissioner of Delhi Goods and Service Tax DGST Delhi VS Global Opportunities (P.) Ltd.* DIPANKA …

13 Apr 2026

GST

GST : Where IGST on ocean freight under CIF imports was refunded after SC quashed levy in case of Mohit Minerals holding relevant notifications unconstitutional, since tax was collected without authority, assessee would be entitled to interest, even if st

HIGH COURT OF ORISSA Paradeep Phosphates Ltd. vs Additional Commissioner Goods and Services Tax* HARISH TANDON, CJ. AND …

13 Apr 2026

GST

GST : SLP dismissed against impugned order of High Court that where for incorrect utilization of ITC, refund order pertaining to amounts standing to credit of Electronic Cash Ledger of assessee was placed in abeyance vide impugned order under section 108,

[2025] 176 taxmann.com 547 (SC) SUPREME COURT OF INDIA Union of India v. HCC VCCL Joint Venture* SUDHANSHU DHULIA AND JO …

13 Apr 2026

GST

GST: Where a co-owned residential building was leased to a company which sub-let rooms as hostels for long-term stays to students and working professionals, property qualified as a residential dwelling, and exemption under Entry 13 of Notification No. 9/2

GST: Since amendment to Notification No. 9/2017-IGST (Rate) was made to deny registered persons exemption for letting wa …

09 Apr 2026

GST

GST: Where applicant, accused of GST offences, sought regular bail after investigation was completed and complaint filed, since all allegations were documentary, records had been seized, and apprehension of absconding could be addressed by conditions, cus

HIGH COURT OF GUJARAT Sajjad Salimali Bhimani vs State of Gujarat* NIKHIL S. KARIEL, J. R/CRIMINAL MISAPPLICATION (FOR R …

09 Apr 2026

GST

GST: Where petitioner, a registered trader in iron scrap, made purchases backed by e-way bills, banking channel payments, and supplier's GSTR-1 and GSTR-3B filings, subsequent cancellation of supplier’s registration did not warrant ITC reversal or penalty

HIGH COURT OF ALLAHABAD Singhal Iron Traders vs Additional Commissioner * PIYUSH AGRAWAL, J. WRIT TAX NO. 1357 OF 2022 N …

09 Apr 2026

GST

GST: Where petitioner's ITC in electronic credit ledger was blocked based on a generic DGGI alert and a ledger remark 'Supplier found nonfunctioning' without any adjudication order or specific material linking petitioner to alleged bogus transactions and

HIGH COURT OF ALLAHABAD Pilcon Infrastructure (P). Ltd vs State of U.P.* SAUMITRA DAYAL SINGH AND INDRAJEET SHUKLA, JJ. …

06 Apr 2026

GST

GST:Where resolution plan of company was approved on 4-9-2019 and new management came into control of company on a 'clean slate' basis, demands raised in GST audit for period prior to 04.09.2019 under earlier management were unsustainable; GST authorities

HIGH COURT OF DELHI Patanjali Foods Ltd. vs Assistant Commissioner CGST Narela Division* PRATHIBA M. SINGH AND SHAIL JAI …

01 Apr 2026