GST Judgements

The Hon'ble Madras High Court in Larsen and Toubro Ltd. v. Deputy Commissioner (ST)-II [W.P. Nos. 28371, 28375 and 28378 of 2021 dated September 26, 2024]  held that any pre-deposit made under the VAT regime by debiting input tax credit (ITC) must be

The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. &Anr. v. Union of India & Ors. [WP(C) No. 719 of 2026, order dated February 17, 2026] held that although the statutory power under Section 70 of the Central Goods and

The Hon’ble Karnataka High Court in the case of M/s. Micro Labs Limited v. Joint Commissioner of Central GST & Ors. [WP No. 8409 of 2025, order dated December 09, 2025] held that distribution of common input tax credit (ITC) through cross-charge mech

The Hon'ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. v. State of Haryana and Others [CWP-21628 of 2025, order dated January 31, 2026] held that mere payment of penalty under protest does not conclude proceedings under

The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods and Services Tax & Ors. [Writ Tax No. 852 of 2026 along with Writ Tax Nos. 859 of 2026, 861 of 2026 and 860 of 2026, order dated F

The Hon'ble Allahabad High Court in the case of Bambino Agro Industries Ltd. v. State of Uttar Pradesh and another [Writ Tax No. 2707 of 2025, order dated December 19, 2025] held that mere uploading of show cause notices or adjudication orders on the

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