Gist of GST Articles
The Hon’ble Allahabad High Court in Samarpan Jain v. State of U.P. and 2 Others [Criminal Misc. Writ Petition No. 23443 of 2025 dated May 21, 2026] quashed the First Information Report (“the FIR”), charge-sheet, and cognizance order initiated by the Deputy Commissioner of State GST, Rampur
The Hon’ble Supreme Court in M/s Prime Metals heard the submissions of the petitioner’s counsel, directed that a copy of the petition be furnished to the learned Additional Solicitor General
The Hon’ble Supreme Court of India in M/s Murliwala Pigment v. Union of India & Ors. [Special Leave Petition (C)…
The Hon’ble Bombay High Court in the case of Taiyo Nippon Sanso India Pvt. Ltd. quashed the rectification order passed under Section 161 of the Central Goods and Services Tax Act, 2017
The Hon’ble Supreme Court in the case of Assistant Commissioner (Anti Evasion) & Anr. dismissed the SLP filed by the Revenue against the judgment of the Hon’ble Bombay High Court
The Hon’ble Bombay High Court in the case of The Hongkong and Shanghai Banking Corporation Ltd held that the GST Appellate Tribunal
The Hon’ble Karnataka High Court in the case of Assistant Commissioner of Central Taxes & Ors. held that the two-year limitation period under Section 54 of the CGST Act
The Hon’ble Telangana High Court in the case of Rishi Nand Kishore Gupta held that the arrest of the Petitioner under Section 132 of the CGST Act
The Hon’ble Allahabad High Court in the case of M/s. Steps Care India held that once GST registration is cancelled, service of show cause notice through the common portal alone is insufficient and physical service of notice is mandatory.
The GSTAT has issued an important Office Order dated 14.05.2026 constituting Benches across the country and classifying matters into Categories I, II and III for allocation and hearing purposes.
