GST Judgements - A2Z Taxcorp LLP

Annuity for Building a Road is Not Annuity for Access to a Road – GST on Annuity Payments under Concession Agreement Upheld

By Author / October 16, 2026 / GST Judgements, Rajasthan HC

The Hon’ble Rajasthan High Court, Jodhpur Bench in M/s Nagaur Mukundgarh Highways Pvt. Ltd. v. Central Board of Indirect Taxes

GSTAT Thiruvananthapuram, GST Judgements, GSTAT Order

Mere availment of ineligible self-assessed ITC or non-reply to audit report is not suppression to invoke Section 74 of the CGST Act

By Author / October 15, 2026 / GSTAT Thiruvananthapuram, GST Judgements, GSTAT Order

The GSTAT, Thiruvananthapuram Bench in M/s. Santhome Latex Enterprises v. The Commissioner of CGST, Thiruvananthapuram [Appeal No. APL/21/TVP/2026, Final Order

GSTAT Hyderabad, GST Judgements, GSTAT Order

Composition option lapses automatically on crossing the threshold but differential tax must be computed on cum-tax basis under Rule 35

By Author / October 14, 2026 / GSTAT Hyderabad, GST Judgements, GSTAT Order

The GSTAT, Hyderabad Bench in Sri Parameshwara Bricks v. State Tax Officer & Ors. [Appeal Nos. APL/126/HYD/2026 & APL/26/HYD/2026, Common

GST Judgements, Rajasthan HC

Insolvency and Bankruptcy Code Cannot Dilute Section 16(2)(c): No ITC Where the Insolvent Supplier Never Paid Tax to the Government

By Author / October 13, 2026 / GST Judgements, Rajasthan HC

The Hon’ble Rajasthan High Court (Jodhpur Bench) in M/s Shree Karni Electrovision v. Union of India & Ors. [D.B. Civil

Supreme Court, GST Judgements

Mere Recital of Suppression Cannot Unlock the Extended Limitation under Section 74 of the CGST Act

By Author / October 12, 2026 / Supreme Court, GST Judgements

The Hon’ble Supreme Court in Tata Steel Limited v. Union of India & Ors. [Civil Appeal arising out of SLP

GST Judgements, Karnataka HC

Subsequent Cancellation of Supplier’s GST Registration Cannot by Itself Establish Fraudulent ITC Availment – Karnataka HC Grants Anticipatory Bail to Purchaser

By Author / October 10, 2026 / GST Judgements, Karnataka HC

The Hon’ble Karnataka High Court in Venkatasubbaiah C & Anr. v. Superintendent of Central Tax & Anr. [Criminal Petition No.

GST Judgements, GSTAT Order, GSTAT Thiruvananthapuram

GST Demand Against a Deceased Proprietor Cannot Survive Without Section 93 Notice to the Legal Heir and Inquiry into the Inherited Estate

By Author / October 10, 2026 / GST Judgements, GSTAT Order, GSTAT Thiruvananthapuram

The GSTAT, Thiruvananthapuram Bench, in Vijayan Sahadevan (Deceased) v. The Commissioner of Kerala State GST, Thiruvananthapuram [Appeal No. APL/19/TVP/2026, Final

GSTAT Kolkata, GST Judgements, GSTAT Order

Toll Plaza Data/Receipt Is No Statutory Test for ITC and Recipient is not liable for any irregularity committed by second-line suppliers

By Author / October 7, 2026 / GSTAT Kolkata, GST Judgements, GSTAT Order

The GSTAT, Kolkata Bench in Pr. Commissioner, CGST & CX, Siliguri Commissionerate v. M/s Agarwala’s Bitumex Private Limited [Appeal Nos.

GST Judgements, Punjab and Haryana HC News

Landmark judgment on Section 16(2)(c) of the CGST Act holds the provision valid but ITC of a genuine buyer cannot be reversed mechanically for default of the supplier

By Author / October 6, 2026 / GST Judgements, Punjab and Haryana HC News

The Hon’ble Punjab and Haryana High Court in Shaurya Alloys Pvt. Ltd. v. State of Punjab and Another [CWP No.

Supreme Court, GST Judgements

Telecom Towers Stand Tall, being Movable for ITC as Supreme Court Shuts the Door on Revenue’s Review Petition

By Author / October 5, 2026 / Supreme Court, GST Judgements

The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. v. Bharti Airtel Limited Etc. [Review Petition (Civil) Diary No.