GST Judgements - A2Z Taxcorp LLP

Currency seized during investigation as evidence of Hawala transactions is a ‘thing’ under Section 110(3) of the Customs Act and not ‘goods’ – Six-month time limit for issuance of SCN inapplicable

By Author / September 15, 2026 / GST Judgements, Madras High Court

The Hon’ble Madras High Court (Division Bench) in Principal Commissioner of Customs v. Shri Vikram Jain [W.A. No. 1855 of […]

GST Judgements, Allahabad HC

Refund to be paid in cash and not re-credited to the Electronic Credit Ledger where business is permanently closed and GST registration surrendered

By Author / September 14, 2026 / GST Judgements, Allahabad HC

The Hon’ble Allahabad High Court (Lucknow Bench) in M/s Vossloh Cogifer Turnouts India Pvt. Ltd. v. State of U.P. and

GST Judgements, Karnataka HC

Genuine purchasers cannot be denied ITC or subjected to custodial interrogation for supplier’s default absent prima facie collusion

By Author / September 12, 2026 / GST Judgements, Karnataka HC

The Hon’ble Karnataka High Court in Abdul Majid & Ors. v. The Assistant Commissioner of Commercial Taxes [Criminal Petition No.

Supreme Court, GST Judgements

Omission of Rule 96(10) of the CGST Rules without a saving clause nullifies all pending proceedings

By Author / September 11, 2026 / Supreme Court, GST Judgements

The Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. v. Union of India & Ors. [Special Leave Petition

Delhi High Court, GST Judgements

Two SCNs Arising from a Common Investigation Retain Separate Legal Identity and Stay in One Does Not Bar Adjudication of the Other

By Author / September 10, 2026 / Delhi High Court, GST Judgements

The Hon’ble Delhi High Court in A V International & Anr. v. Additional Director General, Directorate of Revenue Intelligence &

GST Judgements, GST Order, GSTAT Kolkata

Rule 43 Amendment Excluding Duty Credit Scrips from Exempt Supplies Applies Prospectively; Section 74 Cannot Be Invoked Absent Suppression

By Author / September 9, 2026 / GST Judgements, GST Order, GSTAT Kolkata

The GSTAT, Kolkata Bench in the case of Commissioner, CGST & CX, Kolkata North Commissionerate v. M/s Power Tech Global

GST Judgements, Allahabad HC

Penalty Imposed in Excess of the Amount Proposed in the SCN is a Jurisdictional Error Under Section 75(7) of the GST Act

By Author / September 8, 2026 / GST Judgements, Allahabad HC

The Hon’ble Allahabad High Court in the case of M/s Jay Dee Enterprises v. Deputy Commissioner State Tax SGST &

Delhi High Court, GST Judgements

Portal upload alone is no service under GST – Delhi HC disposes 48 writ petitions on Section 168A Notifications and preserves Luxmi Traders remedies for Assessees

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

The Hon’ble Delhi High Court in Gorki Contractors and Engineers v. Union of India & Ors. [W.P.(C) 4118/2026 dated August

GST Judgements, Madras High Court

Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record

By Author / September 3, 2026 / GST Judgements, Madras High Court

The Hon’ble Madras High Court in Scals Enterprises v. The Commercial Tax Officer [W.P. No. 22391 of 2026 dated June

Orissa HC, GST Judgements

Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal

By Author / September 3, 2026 / Orissa HC, GST Judgements

The Hon’ble Orissa High Court in M/s. Rashmi Agency v. Deputy Commissioner CT & GST & Ors. [W.P.(C) No. 17470