GST Judgements

A writ petition was filed challenging the denial of inter-state transfer of unutilized Input Tax Credit (ITC) pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transf

A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately ₹1,00,00,000/- (Rupees One Crore) in cash from the premises of the Petitioner, exceeding the scope of Section 67 of t

The Hon'ble Karnataka High Court in the case of M/s. Iprocess Clinical Marketing Pvt. Ltd. v. Asst. Commissioner of Commercial Taxes & Anr. [WRIT PETITION NO. 10989 OF 2025 (T-RES), order dated December 08, 2025] held that clinical-trial / clinical o

The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. v. The Commercial Tax Officer, Pondy Bazaar Assessment Circle[WP No. 49092 of 2025 and WMP Nos. 54840 & 54843 of 2025, order dated December 18, 2025] held that there i

The Hon'ble Madras High Court in the case of M/s. Tamilnadu Transmission Corporation Ltd. v. The Commissioner of GST & Central Excise (Audit), Coimbatore Audit Commissionerate & Ors. [W.A.No.2659 of 2021, order dated December 15, 2025] held that the

The Hon'ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited v. Additional Commissioner, CGST Audit-1 & Ors. [] held that where a notice under Section 76 of the CGST Act alleges that GST collected on medicines,

The Hon'ble Madras High Court (Madurai Bench) in the case of Tvl. Enfive Systems Private Limited, v. The Commissioner of Commercial Taxes &Anr. [W.P.(MD) No. 36252 of 2025, order dated December 18, 2025] held that while uploading notices on GST porta

The Hon'ble Andhra Pradesh High Court in the case of Baratam Satish v. The Joint Commissioner of Central Tax & Ors. [Writ Petition No. 6029 of 2025, order dated December 24, 2025] held that assessments and other proceedings can only be initiated agai

The Hon'ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent of Central Taxes [WRIT PETITION NO: 32994/2025, order dated December 17, 2025] held that rejection of amendment application for GST registrat

The Hon'ble Madras High Court in the case of M/s Light Roofing Limited v. State of Tamil Nadu & Ors. [W.P. Nos. 19625 to 19628 of 2008 and MP. Nos. 1, 1 & 1 of 2008, order dated November 03, 2025] held that purchase tax under Section 7A of the Tamil