The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with
The Hon’ble Orissa High Court in the case of Manoja Kumar Nayak &Anr. v. Commissioner, GST & Central Excise & Ors. held that raising demand of tax equivalent to input tax credit already voluntarily reversed prior to
The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors held that a company registered in one State which fails to comply with GST provisions, including filing of returns, would be treated as a defaulter and can be denied registration in another State, as the GST framework is both State-centric and Central-centric.
The Hon’ble Gujarat High Court in the case of Marvin Enterprise held that the benefit of limitation exclusion granted by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 Order dated January 10, 2022 must be applied while computing limitation under Section 107 of the CGST Act, and consequently, an appeal filed within the extended condonable period cannot be rejected as time-barred.
The Hon’ble Delhi High Court in PEI Industries dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the CGST Act and held that Section 73 and Section 74 of the CGST Act operate in altogether different arenas, and merely because the assessee was exonerated in proceedings under Section 73 by the State GST authorities, the same would not, by itself, preclude the Central GST authorities from proceeding against the assessee under Section 74 of the CGST Act.
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 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 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
