GST Judgements

The Hon'ble Supreme Court in the case of The Deputy Director V. Murali Krishna Chakrala [Special Leave Petition (Criminal) Diary No(S). 8123/2024] upheld the judgment by the Hon'ble Madras High Court in the case of Murali Krishna Chakrala v. The Depu

The Hon'ble Supreme Court in the case of Sree UGCL Projects Ltd. v. Additional Director (Directorate General of GST Intelligence) [SLP (C) No. 30756/2025, order dated November 10, 2025] held that the operation of the Bombay High Court order is stayed

The Hon'ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P.No.41761 of 2025 dated November 03, 2025] quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating

The Hon'ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674 of 2025 Order dated November 11, 2025] set aside the appellate order ("the Impugned order") under Section 107(12) of the West Bengal Goods and Se

The Hon'ble Telangana High Court in M.A. Enterprises v. Additional Commissioner (Appeals) [W.P. No. 27283 of 2025 dated October 7, 2025] held that the GST registration was rightly cancelled under Rule 22(3) of the Central Goods and Services Tax Rules

The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores [AAR No. 04/AP/GST/2025, order dated July 08, 2025] held that for supply of cement and iron to unrelated persons, the transaction value as per Section 15(1) of

The Hon'ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, W.P. 5827 OF 2025 (T-RES) dated October 23, 2025, quashed a consolidated show cause notice ("SCN") and demand orders issued

The Hon'ble Delhi High Court in Future Consumer Ltd. v. Union of India [W.P.(C) No. 15611 OF 2025 dated October 10, 2025] held that the OIO accompanied by Form GST DRC-07, containing the name , the designation and the ward, and other details of the o

The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables an