Judgements and Orders, Supreme Court and High courts of India

Prior to April, 2025, when ISD Registration Not Mandatory under GST - Kerala HC Upholds Branch-Office ITC Claim on Invoice Issued in the Name of Corporate Office

Bimal Jain 11 June 2026 at 10:42

The Hon'ble Kerala High Court in Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise [WP(C) No. 30075 of 2024 dated June 08, 2026] quashed the order passed under Section 74 of the CGST Act, 2017 demanding reversal o

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Retention of Seized Cash Beyond Six Months Without Valid and Communicated Extension Order is Without Jurisdiction

Bimal Jain 11 June 2026 at 10:42

The Hon’ble Allahabad High Court in Shalabh Agarwal And Another v. Additional Director General and Another [WRIT TAX No. 2070 of 2026 dated May 27, 2026] allowed the writ petition and held that the retention of seized cash by the Directorate of Reven

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GST Registration in One State Can Be Denied Due to Non-Compliance in Another State

Bimal Jain 09 June 2026 at 10:44

The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors [Civil Writ Petition No. 4042/2026, order dated March 05, 2026] held that a company registered in one State which fails to comply with

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Mandatory Personal Hearing under Section 75(4) Cannot Be Waived if taxpayer wrongly selected 'No' for personal hearing in SCN Reply

Bimal Jain 09 June 2026 at 10:44

The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Anr. [R/Special Civil Application No. 6209 of 2024, order dated April 02, 2026] held that the statutory mandate of Section 75(4) of the CGST Act requiri

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Demand of tax after voluntary ITC reversal, amounts to double taxation; no interest where sufficient balance exists in E-Credit Ledger

Bimal Jain 09 June 2026 at 10:44

The Hon’ble Orissa High Court in the case of Manoja Kumar Nayak &Anr. v. Commissioner, GST & Central Excise & Ors. [W.P.(C) No. 12682 of 2025 & W.P.(C) No. 12686 of 2025, order dated April 08, 2026] held that raising demand of tax equivalent to input

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Supreme Court's COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred

Bimal Jain 08 June 2026 at 10:25

The Hon'ble Gujarat High Court in the case of Marvin Enterprise v. State of Gujarat & Ors. [R/Special Civil Application No. 4869 of 2026, order dated April 09, 2026] held that the benefit of limitation exclusion granted by the Supreme Court in Suo Mo

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SC Stays Allahabad HC Ruling Holding That Mere Uploading of GST Notices and Orders on Common Portal Does Not Constitute Valid Communication Under Section 169 of the GST Act

Bimal Jain 08 June 2026 at 10:22

The Hon'ble Supreme Court in State of Uttar Pradesh & Anr. v. M/s Bambino Agro Industries Ltd. & Anr. [Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026] stayed the operation of the impugned judgment of the Hon'ble Allahabad H

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Special Leave Petition (Civil) Diary No. 11683 of 2026 dated May 29, 2026

Bimal Jain 08 June 2026 at 10:22

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Exoneration in Section 73 proceedings by State GST authorities would not ipso facto bar Central GST authorities from initiating proceedings under Section 74

Bimal Jain 08 June 2026 at 10:22

The Hon'ble Delhi High Court in PEI Industries v. Union of India & Ors. [W.P.(C) 7725/2026 & CM APPL. 37364/2026 dated May 29, 2026] dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the Cen

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SC issues Notice on Sealing of Business Premises u/s 67(4) and Bank Account Attachment u/s 83 under GST and Calls for De-sealing Instructions

Bimal Jain 03 June 2026 at 10:57

The Hon'ble Supreme Court of India in M/s Murliwala Pigment v. Union of India & Ors. [Special Leave Petition (C) No. 17943 of 2026 dated May 21, 2026] issued notice on the Special Leave Petition ( "the SLP" ) filed against the order of the Hon'ble Ra

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