GST Judgements

GST Judgements, Karnataka HC

Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities

By Author / August 8, 2026 / GST Judgements, Karnataka HC

The Hon’ble Karnataka High Court in State of Karnataka & Ors. v. Unique Constructions & Ors. [Writ Appeal No. 615 […]

GST Judgements, Gauhati HC

Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107

By Author / August 7, 2026 / GST Judgements, Gauhati HC

The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of

Karnataka HC, GST Judgements

Cancellation of GST registration based on defective verification reports fails the statutory test of ‘reasons to believe’

By Author / August 7, 2026 / Karnataka HC, GST Judgements

The Hon’ble Karnataka High Court in M/s. Flex Enterprises & Anr. v. Superintendent of Central Tax [Writ Petition No. 13708

Allahabad HC, GST Judgements

Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material

By Author / August 6, 2026 / Allahabad HC, GST Judgements

The Hon’ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another [Writ Tax No. 2765

GST Judgements, Delhi High Court

No 10% pre-deposit required on any Penalty-only order from SCN issued prior to October 01, 2025

By Author / August 2, 2026 / GST Judgements, Delhi High Court

The Hon’ble Delhi High Court in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. [W.P.(C)

GST Judgements, Karnataka HC

Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts

By Author / August 1, 2026 / GST Judgements, Karnataka HC

The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. M/s. Sadguru Infratech Pvt. Ltd. [Writ

Madras High Court, GST Judgements

Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act

By Author / August 1, 2026 / Madras High Court, GST Judgements

The Hon’ble Madras High Court in KPR Enterprises v. State Tax Officer [W.P. Nos. 35453, 35458 and 35463 of 2024

Madras High Court, GST Judgements

Ratification is no substitute for recommendation – Notifications travelling beyond GST Council recommendations are ultra vires

By Author / July 31, 2026 / Madras High Court, GST Judgements

The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. v. Union of India & Ors. [W.P.(MD) Nos.

Delhi High Court, Customs Case Update, GST Judgements

Advocates ought to be summoned only in rare and exceptional circumstances

By Author / July 30, 2026 / Delhi High Court, Customs Case Update, GST Judgements

The Hon’ble Delhi High Court in Lalitendra Gulani v. Director General, Directorate of Revenue Intelligence, New Delhi [W.P.(C) No. 10075

GST Judgements, Supreme Court

Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory

By Author / July 30, 2026 / GST Judgements, Supreme Court

The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited v. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle & Ors.