Judgements and Orders, Supreme Court and High courts of India

The Hon'ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. v. Union of India and others [WP(C) No. 1074/2024, order dated September 30, 2025] held that cross-empowerment under Section 6 of the CGST Act is automatic and d

The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited [Advance Ruling No. GUJ/GAAR/R/2025/42order dated October 09, 2025] held that the supply made as a going concern by way of slump sale is classified under SAC 997119 and is exempt un

The Hon'ble Allahabad High Court in the case of Pilcon Infrastructure Pvt. Ltd. v. State of U.P. & Another [WRIT TAX No. 4654 of 2025, order dated October 29, 2025] held that blocking of Input Tax Credit under Rule 86A of the U.P. GST Rules without r

The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited [AAR No. KER/22/2025, order dated July 23, 2025] held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with "Physicia

The Hon'ble Supreme Court in the case of Authority for Clarification and Advance Rulings, Gandhinagar, Karnataka &Anr. v. M/s Skyline Construction and Housing Pvt. Ltd. [Civil Appeal No. 8318 of 2011, order dated October 09, 2025] held that principal

The Hon'ble Delhi High Court in the case of Mohan Footcare Pvt. Ltd. v. Deputy Commissioner of CGST [W.P.(C) 6804/2024 order dated September 18, 2025] held that the refund of ITC initially adjusted as erroneous refund must be re-credited to the asses

The Hon'ble Allahabad High Court in the case of A To Z Car Solutions v. State of U.P. & Ors. [Writ Tax No. - 3851 of 2025, order dated September 11, 2025] held that the assessment order under Section 73 of the UPGST Act is unsustainable where the ass

The Hon'ble Supreme Court in the case of Assistant Commissioner, CGST&Anr v.Novelty Reddy and Reddy Motors Pvt. Ltd. [SLP (C) No. 28105/2025, order dated October 13, 2025] stayed the operation of the Andhra Pradesh High Court judgment, which had set

The Hon'ble Delhi High Court in the case of Mr.Gurdev Raj Kumar v. Collector of Stamps (Government of NCT Delhi) [W.P.(C) 1463/2021, order dated October 28, 2025], held that the levy of deficient stamp duty and penalty on a lease deed for residential

The GST Appellate Tribunal (GSTAT) Delhi in DGAP v. Procter & Gamble Group [NAPA/13/PB/2025, order dated September 10, 2025], held that the provision for imposition of 18% interest on the anti-profiteering amount under Rule 133(3)(c) of the CGST Rule