GST Judgements

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 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 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 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

The Hon'ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East & Ors. [W.P.(C) 13821/2025, order dated September 15, 2025] held that surprise search and seizure actions under Section 67 of the CGST A

The Hon'ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited v. Assistant Deputy Commissioner of Central Tax [Writ Petition Nos.18287 & 14905 of 2024, order dated September 26, 2025] held that the two-year limitatio