The Hon'ble Karnataka High Court in Bengaluru North University & others v. Joint Commissioner of Commercial Taxes & others [WP No. 4254/2024 & others, order dated April 22, 2025] held that fee collections by universities like affiliation fees, regist
The Hon'ble Bombay High Court in the case of Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors. [WP No. 2220 of 2025, order dated October 16, 2025] held that all claims, including statutory tax dues to the Governm
The Hon'ble Karnataka High Court in the case of M/s.NCS Pearson Inc. v. Union of India & Ors. [Writ Petition No. 7635 OF 2024, order dated July 16, 2025] held that the show cause notice issued under Section 74 of the CGST Act, 2017, alleging wilful s
The GSTAT Delhi in the case of DGAP v. Puma Realtors Pvt Ltd, [NAPA/84/PB/2025, order dated August 26, 2025], held that once a resolution plan is approved by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code (IBC), 201
The GST Appellate Tribunal Delhi in the case of DGAP v. Mallikarjuna Cinema Hall, 70MM Hyderabad [NAPA/3/PB/2025, order dated September 12, 2025] held that the respondent cinema's reliance on state-fixed ticket caps does not absolve it of liability f
The Hon'ble Delhi High Court in the case of Kurlon Retail Limited v. Sales Tax Officer & Ors. [W.P.(C) 13121/2025, order dated August 28, 2025] held that where a show cause notice and reminders are only uploaded on the "Additional Notices & Orders" t
The Hon'ble Delhi High Court in the case of J M Jain Prop. Sh Jeetmal Choraria v. Union of India [W.P.(C) 16754/2025 & CM APPL. 68768/2025, order dated November 27, 2025] held that the GST department may independently scrutinize material seized by th
The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [SLP (Civil) Diary No. 50279/2025, order dated November 07, 2025] upheld the Delhi High Court judgment [W.P.(C) 2394/2025 & CM APPL. 11289/2025, order dated August 26,
The Hon'ble Gujarat High Court in M/s. Shah Paperplast Industries Ltd. &Anr. v. Union of India & Ors.[R/Special Civil Application No. 17246 of 2022, 17080 & 18892 of 2023, 96 & 8319 of 2025dated November 13, 2025], set aside the Appellate Order ("Imp