Judgements and Orders, Supreme Court and High courts of India

Karnataka High Court Quashes Blocking of Electronic Credit Ledger without Pre-Decisional Hearing and Independent Reasons under Rule 86A of the CGST Rules

Bimal Jain 10 January 2026 at 15:03

The Hon'ble Karnataka High Court in the case of S. A. Enterprises v. The Assistant Commissioner of Central Tax [W.P. No. 27868 of 2025, order dated October 17, 2025] held that blocking the Electronic Credit Ledger ("ECrL") by a mere text message with

Posted in GST | 8 Views

Whether Subject matter of the State GST proceedings and Central GST proceedings are identical involves factual examination and is not a pure question of law

Bimal Jain 10 January 2026 at 14:56

The Hon'ble Allahabad High Court in the case of M/S Meerut Steels v. Union of India & Ors. [Writ Tax No. 1855 of 2025, order dated October 28, 2025] held that the question of jurisdictional overlap in parallel proceedings under Central GST and State

Posted in GST | 29 Views

Delhi High Court Holds Premature Issuance of SCN Violates Natural Justice under CGST Act

Bimal Jain 07 January 2026 at 09:46

The Hon'ble Delhi High Court in the case of Varian Medical Systems International India Pvt. Ltd. v. Union of India & Ors. [W.P.(C) 10642/2025 & 13605/2025, order dated October 28, 2025] held that the issuance of a Show Cause Notice (SCN) before the e

Posted in GST | 8 Views

SC affirms Issuance of a consolidated SCN covering multiple financial years, especially in cases involving patterns of fraudulent transactions

Bimal Jain 07 January 2026 at 09:46

The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [Special Leave Petition (Civil) Diary No. 50279/2025, order dated November 07, 2025] declined to interfere with the Delhi High Court's view that the issuance of a conso

Posted in GST | 22 Views

No GST on Affiliation and Related Fees charged by University

Bimal Jain 05 January 2026 at 13:57

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

Posted in GST | 18 Views

Statutory Dues Not Included in Approved IBC Resolution Plan Stand Extinguished; Post-approval Demands Are Without Jurisdiction

Bimal Jain 05 January 2026 at 13:57

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

Posted in GST | 37 Views

Extended Limitation Period Under Section 74 of the CGST Act Cannot Be Invoked Without Wilful Suppression

Bimal Jain 31 December 2025 at 10:13

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

Posted in GST | 86 Views

Claims and dues not included in the resolution plan approved by the NCLT stand extinguished

Bimal Jain 31 December 2025 at 10:09

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

Posted in GST | 24 Views

State-fixed Cinema ticket caps do not absolve it of liability for not passing on GST rate reduction benefits to consumers

Bimal Jain 31 December 2025 at 10:04

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

Posted in GST | 23 Views