Penalty quashed u/s 129 of CGST Act for solely relying on supplier’s statement
The Hon’ble Calcutta High Court in Sandip Kumar Pandey & Anr. v. Assistant Commissioner of State Tax & Ors. [M.A.T. […]
GST Judgements
SC dismisses SLP on issue of SCNs issued for Multiple Financial Years in fraudulent ITC Claim
The Hon’ble Supreme Court of India in Ambika Traders v. Additional Commissioner [SLP (C) 23774 of 2025, dated September 01,
Service of Order towards consolidated SCN for multiple FYs through email is proper service
The Hon’ble Delhi High Court in Suresh Kumar v. Commissioner CGST Delhi, [W.P.(C) 12199 of 2025, dated August 13, 2025]
Refund of Compensation cess cannot be denied on export of products not leviable to Compensation Cess
The Hon’ble Bombay High Court in the case of Sukraft Recycling Private Limited v. Union of India & Ors. [Writ
No GST at the time of entering into a JDA but, will arise at transfer/possession via conveyance/allotment letter only with actual transfer under conveyance
The Hon’ble Bombay High Court in the case of Provident Housing Ltd. v. Union of India & Ors. [Writ Petition
Writ petition against Show Cause Notice is premature before reply
The Hon’ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director & Anr. [W.P. No. 32465 of
Delay in uploading DRC-07 does not render GST order time-barred; service by email is valid and consolidated SCNs for multiple years permitted in fraudulent ITC cases
The Hon’ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North & Anr [W.P.(C) 4374/2025, order
Economic Offences Wing are bound to investigate GSTIN misuse and impersonation allegations, not merely forward complaints to GST authorities
The Hon’ble Delhi High Court in the case of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors [W.P.(C)
Demand of Rs. 231 Crore stayed on SCN issued for multiple years where Constitutionality and fairness of ISD provisions is under challenge
The Hon’ble Orissa High Court in Vedanta Limited v. Union of India & Ors [W.P.(C) No. 23286 of 2025, order
Supreme Court stays retrospective GST penalty under Section 122(1A) and to examine its applicability to non-taxable persons
The Hon’ble Supreme Court in Mukesh Kumar Garg v. Union of India & Ors [SLP(C) No. 18178/2025, order dated August