GST Judgements

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

The Hon'ble Karnataka High Court in the case of S. A. Enterprises v. The Assistant Commissioner of Central Tax [W.P. No. 27868 of 2025, order dated October 17, 2025] held that blocking the Electronic Credit Ledger ("ECrL") by a mere text message with

The Hon'ble Allahabad High Court in the case of M/S Meerut Steels v. Union of India & Ors. [Writ Tax No. 1855 of 2025, order dated October 28, 2025] held that the question of jurisdictional overlap in parallel proceedings under Central GST and State

The Hon'ble Supreme Court in the case of Mathur Polymers v. Union of India & Ors. [Special Leave Petition (Civil) Diary No. 50279/2025, order dated November 07, 2025] declined to interfere with the Delhi High Court's view that the issuance of a conso

The Hon'ble Delhi High Court in the case of Varian Medical Systems International India Pvt. Ltd. v. Union of India & Ors. [W.P.(C) 10642/2025 & 13605/2025, order dated October 28, 2025] held that the issuance of a Show Cause Notice (SCN) before the e

The Hon'ble Karnataka High Court in Bengaluru North University & others v. Joint Commissioner of Commercial Taxes & others [WP No. 4254/2024 & others, order dated April 22, 2025] held that fee collections by universities like affiliation fees, regist

The Hon'ble Bombay High Court in the case of Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors. [WP No. 2220 of 2025, order dated October 16, 2025] held that all claims, including statutory tax dues to the Governm

The Hon'ble Karnataka High Court in the case of M/s.NCS Pearson Inc. v. Union of India & Ors. [Writ Petition No. 7635 OF 2024, order dated July 16, 2025] held that the show cause notice issued under Section 74 of the CGST Act, 2017, alleging wilful s

The GSTAT Delhi in the case of DGAP v. Puma Realtors Pvt Ltd, [NAPA/84/PB/2025, order dated August 26, 2025], held that once a resolution plan is approved by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code (IBC), 201

The GST Appellate Tribunal Delhi in the case of DGAP v. Mallikarjuna Cinema Hall, 70MM Hyderabad [NAPA/3/PB/2025, order dated September 12, 2025] held that the respondent cinema's reliance on state-fixed ticket caps does not absolve it of liability f