Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax &Anr. [WP No. 102773 of 2026 (T-Res), order dated April 17, 2026] held that the time-limit prescribed for filing an application under

The Hon'ble Punjab & Haryana High Court in the case of Ankur Kampani vs. Union of India & Ors. [CWP No. 9100 of 2026, order dated April 20, 2026] held that a penalty order passed without issuance of a prior show cause notice or opportunity of hearing

The Hon'ble Delhi High Court in the case of NHD Motors v. The Government of NCT of Delhi &Anr [W.P.(C) 17505/2025, order dated April 15, 2026] held that mere uploading of a Show Cause Notice (SCN) under the 'Additional Notices' tab on the GST portal,

The Hon'ble Orissa High Court in the case of M/s Mahesh Value Products Pvt. Ltd. v. Chief Commissioner of CT & GST and others [WP(C) No. 17373 of 2026 dated June 05, 2026] set aside the order of the Additional Commissioner of State Tax (Appeal) rejec

The Hon'ble Delhi High Court in Directorate General of GST Intelligence v. Girish Sachdeva [CRL.M.C. 2300/2021 dated June 05, 2026] dismissed the petitions filed by the Department challenging the Order passed by the learned Additional Sessions Judge

The Hon'ble Gauhati High Court in Mayank Bansal v. Union of India & Ors. [WP(C) No. 24 of 2026 dated June 08, 2026] upheld the imposition of personal penalty on partners of a partnership firm under Section 122(1A) of the Central Goods and Services Ta

The Hon’ble Madras High Court in M/s. Akal Trade Links v. The Assistant Commissioner (ST) [W.P. No. 20601 of 2023 dated June 05, 2026] quashed the order passed by the Assistant Commissioner (ST) confirming the demand on the ground of wrongful availme

The Hon’ble Karnataka High Court in Biocon Limited v. State of Karnataka [Writ Petition No. 11918 of 2024 dated April 30, 2026] allowed the writ petition of the Assessee and quashed the GST demand of Rs. 20.01 Crore raised on the allegation of excess

The Hon’ble Bombay High Court in the case of Navin Vishwanathan Prop. of M/s. Oriental Facility vs. State of Maharashtra and Ors. [Writ Petition No. 8709 of 2025, order dated April 15, 2026] held that invocation of recovery proceedings under Section

The Hon'ble Andhra Pradesh High Court in the case of V.V.S. Enterprises vs. State of Andhra Pradesh & Ors. [Writ Petition No. 6645 of 2026, order dated April 15, 2026] held that once tax liability is crystallized through an assessment order, recovery