GST Judgements

Denial of Cross-Examination Does Not Vitiate GST Proceedings, Where Allegation of Fraudulent ITC Can Be Rebutted Through Documentary Evidence

By Author / June 11, 2026 / Madras High Court, GST Judgements

The Hon’ble Madras High Court in M/s Noordeen Enterprises v. Additional Commissioner of GST and Central Excise [W.P. Nos. 20547, […]

GST Judgements, Kerala HC

Prior to April, 2025, when ISD Registration Not Mandatory under GST – Kerala HC Upholds Branch-Office ITC Claim on Invoice Issued in the Name of Corporate Office

By Author / June 10, 2026 / GST Judgements, Kerala HC

The Hon’ble Kerala High Court in Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise [WP(C)

Karnataka HC, GST Judgements

Ex-parte assessment order passed without granting sufficient time to reply to SCN is liable to be quashed

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

The Hon’ble Karnataka High Court in M/s Leadingly Trading LLP v. Deputy Commissioner of Commercial Taxes [Writ Petition No. 14238

GST Judgements, Karnataka HC

GST Exemption on Healthcare Services Available Even When Rendered Through Another Hospital Under Revenue-Sharing Arrangement

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

The Hon’ble Karnataka High Court in Healthcare Global Enterprises Ltd. v. Assistant Commissioner of Commercial Taxes [Writ Petition No. 22236

GST Judgements, Gauhati HC

Mandatory 30-day Notice in FORM GST REG-31 Required Before Cancelling GST Registration for Bank Account Default

By Author / June 9, 2026 / GST Judgements, Gauhati HC

The Hon’ble Gauhati High Court in Huma Power & Tower Pvt. Ltd. v. State of Assam [Writ Petition (C) No.

GST Judgements, Gujarat High Court - GST Case Update

Supreme Court’s COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred

By Author / June 6, 2026 / GST Judgements, Gujarat High Court - GST Case Update

The Hon’ble Gujarat High Court in the case of Marvin Enterprise v. State of Gujarat & Ors. [R/Special Civil Application

Rajasthan HC, GST Judgements

GST Registration in One State Can Be Denied Due to Non-Compliance in Another State

By Author / June 6, 2026 / Rajasthan HC, GST Judgements

The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors

Orissa HC, GST Judgements

Demand of tax after voluntary ITC reversal, amounts to double taxation; no interest where sufficient balance exists in E-Credit Ledger

By Author / June 5, 2026 / Orissa HC, GST Judgements

The Hon’ble Orissa High Court in the case of Manoja Kumar Nayak & Anr. v. Commissioner, GST & Central Excise

GST Judgements, Gujarat High Court - GST Case Update

Mandatory Personal Hearing under Section 75(4) Cannot Be Waived if taxpayer wrongly selected ‘No’ for personal hearing in SCN Reply

By Author / June 5, 2026 / GST Judgements, Gujarat High Court - GST Case Update

The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Anr. [R/Special

Delhi High Court, GST Judgements

Exoneration in Section 73 proceedings by State GST authorities would not ipso facto bar Central GST authorities from initiating proceedings under Section 74

By Author / June 4, 2026 / Delhi High Court, GST Judgements

The Hon’ble Delhi High Court in PEI Industries v. Union of India & Ors. [W.P.(C) 7725/2026 & CM APPL. 37364/2026