GST Judgements

The Hon'ble Bombay High Court in Hikal Limited v. Union of India and Ors. [Writ Petition No. 78 OF 2025, order dated September 11, 2025] held that the omission of Rules 89(4B) and 96(10) of the CGST Rules, 2017 without any savings clause to protect p

The Hon'ble Allahabad High Court in the case of Rajdhani Udyog v. State of U.P. & Ors. [WRIT TAX No. 3684 of 2025, order dated August 25, 2025] held that failure by tax authorities to comply with binding judicial pronouncements amounts to serious dis

The Hon'ble Delhi High Court in the case of Ikiraon Technologies Pvt. Ltd. v. Assistant Commissioner, CGST, Janakpuri Division &Anr. [W.P.(C) 13392/2025 order dated September 01, 2025] held that in a situation where a refund order in favour of the as

The Hon'ble Delhi High Court in the case of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors [W.P.(C) 9139/2025, order dated August 25, 2025] held that where there is an allegation of impersonation and GSTIN misuse, investigation

The Hon'ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North &Anr [W.P.(C) 4374/2025, order dated August 20, 2025] held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedi

The Hon'ble Bombay High Court in the case of Provident Housing Ltd. v. Union of India & Ors. [Writ Petition No. 5 of 2022, order dated August 21, 2025] held that there is no GST liability on the developer under a Joint Development Agreement (JDA) whe

The Hon'ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director & Anr. [W.P. No. 32465 of 2024, order dated August 26, 2025] held that a writ petition challenging a Show Cause Notice (SCN) demanding GST on offshore constructi

The Hon'ble Bombay High Court in the case of Sukraft Recycling Private Limited v. Union of India & Ors. [Writ Petition No. 540 of 2024, order dated August 21, 2025] held that unutilized Input Tax Credit (ITC) of compensation cess paid on raw material

The Hon'ble Delhi High Court in the case of Omega QMS. v. Commissioner, CGST, Delhi West &Anr. [W.P.(C) 11815/2025 & CM APPL. 48226/2025, order dated August 19, 2025] held that a sanctioned refund granted by Appellate Authority cannot be withheld mer

The Hon'ble Gujarat High Court in the case of Zodiac Energy Ltd. v. Assistant Commissioner of State Tax [R/Special Civil Application No. 13397 of 2024, order dated July 17, 2025] held that the revenue authority cannot invoke Section 74 and the extend