GST Judgements

The Hon'ble Delhi High Court in the case of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors [W.P.(C) 9139/2025, order dated August 25, 2025] held that where there is an allegation of impersonation and GSTIN misuse, investigation

The Hon'ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North &Anr [W.P.(C) 4374/2025, order dated August 20, 2025] held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedi

The Hon'ble Bombay High Court in the case of Provident Housing Ltd. v. Union of India & Ors. [Writ Petition No. 5 of 2022, order dated August 21, 2025] held that there is no GST liability on the developer under a Joint Development Agreement (JDA) whe

The Hon'ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director & Anr. [W.P. No. 32465 of 2024, order dated August 26, 2025] held that a writ petition challenging a Show Cause Notice (SCN) demanding GST on offshore constructi

The Hon'ble Bombay High Court in the case of Sukraft Recycling Private Limited v. Union of India & Ors. [Writ Petition No. 540 of 2024, order dated August 21, 2025] held that unutilized Input Tax Credit (ITC) of compensation cess paid on raw material

The Hon'ble Delhi High Court in the case of Omega QMS. v. Commissioner, CGST, Delhi West &Anr. [W.P.(C) 11815/2025 & CM APPL. 48226/2025, order dated August 19, 2025] held that a sanctioned refund granted by Appellate Authority cannot be withheld mer

The Hon'ble Gujarat High Court in the case of Zodiac Energy Ltd. v. Assistant Commissioner of State Tax [R/Special Civil Application No. 13397 of 2024, order dated July 17, 2025] held that the revenue authority cannot invoke Section 74 and the extend

The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary No. 21165 of 2025, order dated August 29, 2025] dismissed the appeal filed by the revenue authorities against the Delhi High Court

The Hon'ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd Nagpur [SLP(C) Nos. 21104-21105/2025, order dated August 25, 2025] dismissed the Revenue's special leave petition, thereby affirming the Bombay High Co

The Hon'ble Allahabad High Court in the case of M/s Kanha Shree Steels v. Assistant Deputy Commissioner CGST Division-VI Ghaziabad & Others [WRIT TAX No. - 2746 of 2025, order dated August 19, 2025] held that once an appellate authority finds a show