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The Hon’ble Delhi High Court in Rohit Garg disposed of a batch of writ petitions assailing the SCN and Orders-in-Original (“OIO”) passed under Section 122 of the the CGST Act
Whether the classification should be merely based on the textual entry under Heading 8421 or whether the ‘sole or principal use test’ should be applied?
Hon’ble Delhi High Court in case of M/s. Katyani Exports and connected matters decided on 16.09.2026 that the Jurisdiction stood vested by way of the statute and the notifications thereof.
The Hon’ble Madras High Court (Division Bench) in Principal Commissioner of Customs set aside the order of the Learned Single Judge directing return of the seized currency and held that Indian currency seized during the investigation of fraudulent claims under the Amnesty Scheme of the Directorate General of Foreign Trade (“DGFT”), where such currency constituted evidence of Hawala transactions and illegal gratification, is liable to be treated as a “thing” under Section 110(3) of the Customs Act, 1962
The Hon’ble Allahabad High Court (Lucknow Bench) in M/s VosslohCogifer Turnouts India Pvt. Ltd. directed the Revenue to disburse the sanctioned refund of Rs. 1,10,72,753/-, which was earlier directed to be re-credited as ITC in the E Cr. L, in cash/ in the bank account of the assessee
The Hon’ble Delhi High Court in A V International & Anr. declined to interfere with the Order-in-Original passed pursuant to the First SCN and held that two SCNs arising out of a common investigation conducted by the DRI retain their independent legal identity, notwithstanding interconnected facts, a…
The Hon’ble Karnataka High Court in Abdul Majid & Ors. granted anticipatory bail to three registered purchasers who were apprehending arrest under Section 132 of the CGST Act on the allegation of availing bogus ITC from allegedly fictitious suppliers..
The Hon’ble Delhi High Court in Gorki Contractors and Engineers disposed of a batch of 48 writ petitions challenging Notification No. 09/2023-Central Tax dated March 31, 2023 and Notification No. 56/2023-Central Tax dated December 28, 2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017
The Hon’ble Orissa High Court in M/s. Rashmi Agency set aside the order refusing to consider the refund application filed under Section 54 of the CGST Act and held that the refund flowing from an appellate order cannot be withheld by invoking Section 54(11) of the CGST Act read with Rule 92(2) of the CGST Rules…
The Hon’ble Madras High Court in Scals Enterprises upheld the rejection of the rectification application filed under Section 161 of the CGST Act insofar as it pertained to under-declaration of ineligible ITC