GST Judgements

The Hon’ble Gujarat High Court in the case of Shree Gurukrupa Tradelink Private Limited vs State of Gujarat &Anr. [R/Special Civil Application No. 6483 of 2024, order dated March 18, 2026] held that the option of “no personal hearing” exercised by th

The GST Appellate Tribunal, Principal Bench in Delhi, in A & T Security Services Private Limited v. Additional Commissioner, Office of the Commissioner Central Tax Delhi West & Ors. [APL/1/DEL/2026 dated May 18, 2026] directed that service upon the R

The Hon'ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST Intelligence [Writ Petition No. 21130 of 2022 (T-RES), order dated March 09, 2026] held that an e-commerce operator

The Hon’ble Bombay High Court in the case of NZS Traders Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 4815 OF 2024, order dated March 25, 2026] held that restriction on the electronic credit ledger under Rule 86A(3) of the CGST Rules, 2017 c

The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd v. Union of India & Ors. [W.P.(C) 5581/2025, order dated March 16, 2026] held that consolidation of multiple financial years in a single Show Cause Notice (SCN) a

The Hon'ble Bombay High Court in the case of Hemang Bipin Varaiya v. The State of Maharashtra & Ors. [Writ Petition No. 3452 Of 2026, order dated March 18, 2026] held that negative blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules,

The Hon'ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal No. 1751 of 2024 (T-RES) and connected matters dated April 23, 2026] allowed the intra-court appeals filed by the Rev

The Hon’ble High Court of Jammu & Kashmir and Ladakh at Jammu in the case of Bharat Oil Traders v. Assistant Commissioner &Anr. [WP(C) No. 192/2023, order dated January 2, 2026] held that amendment to Explanation (2)(e) Section 54 CGST Act, 2017 w.e.

The Hon'ble Gauhati High Court in the case of Shashi Kumar Choudhury v. Union of India & Ors. [WP(C) No. 878/2026, order dated February 17, 2026] held that a show-cause notice proposing cancellation of GST registration which merely reproduces statuto

The Hon'ble Bombay High Court in the case of Amit Manilal Haria & Ors. v. Joint Commissioner of CGST& Central Excise & Ors. [Writ Petition No. 5001 of 2025, order dated February 25, 2026] held that penalty under Section 122(1A) of the CGST Act cannot