GST Judgements

The Hon'ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &Anr. [W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025] held that foreign exchange realization certificate

The Hon'ble Gujarat High Court in the case of Varidhi Cotspin Private Limited v. Union of India & Ors. [Special Civil Application No. 3595 of 2024, order dated October 07, 2025] held that under Section 54 of the CGST Act, the period between the origi

The Hon'ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ Petition No. 443 of 2025, order dated September 20, 2025] held that permanent cancellation of GST registration for procedural lapses, such as f

The Hon'ble Bombay High Court in the case of Rithwik Projects Private Limited v. Union of India & Ors. [Writ Petition No. 12116 of 2025, order dated October 01, 2025] held that blocking the credit ledger account under Rule 86A of the CGST Rules witho

The Hon'ble Punjab & Haryana High Court in Arvind Fashion Limited v. State of Haryana & Ors.[CWP 16286-2025, order dated September 26, 2025] held that when an assessee promptly files a rectification application against an assessment order, the period

The Gujarat AAAR in Gujarat In the matter of M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd. [Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2025/17, order dated September 22, 2025] held that Input Tax Credit (ITC) is not admissible on expenses

The Hon'ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P. Nos. 11028, 11206, 17671, 20792 of 2025, order dated September 17, 2025] held that a single show cause notice or composite assessmen

The Hon'ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. v. Union of India & Ors. [R/Special Civil Application No. 17720 of 2024, order dated September 19, 2025] held that interest under Section 56 of the CGST Act is compulsory f

The Hon'ble Bombay High Court in the case of Christie's India Private Limited v. Union of India & Ors. [Writ Petition (L) No. 16964 of 2025, order dated September 20, 2025] held that the constitutional validity of Section 16(2)(c) of the CGST Act, 20

The Hon'ble Supreme Court in the case of Additional Commissioner Grade-2 & Another v. Dayal Product [Special Leave Petition (Civil) Diary No. 44119/2025, order dated September 01, 2025] held that where a stock discrepancy is discovered during the sur