GST Judgements

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

The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. v. Commissioner of Central Tax, Hyderabad [Service Tax Appeal No. 30548 of 2018, Final Order No. A/30129/2026, order dated February 27, 2026] held that where the entire service ta

The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No. 2271 of 2026, order dated February 12, 2026] held that refund claimed in respect of tax paid erroneously or under mistaken notion ca

The Hon'ble Gujarat High Court in the case of Niket Bipinbhai Patel v. Assistant Commissioner (A.E.) CGST-Central Excise, Vadodara-II Commissionerate [R/Special Civil Application No. 18068 of 2025, order dated February 10, 2026] held that Input Tax C

The Hon'ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors. [CWP-5822-2023, order dated February 06, 2026]  held that rejection of the petitioner's re

The Hon'ble Bombay High Court in M/s Rollmet LLP & Ors v. Union of India & Ors [WP No. 16848 of 2025 & connected matters dated April 17, 2026] examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issue

The Hon'ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani v. State of Gujarat &Anr. [R/Criminal Misc. Application No. 2111 of 2026, order dated March 3, 2026] held that an Advocate accused in a GST input tax credit (ITC) fraud ca

The Hon'ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd v. GST Council and Others [Writ Tax No. 361 of 2024, order dated February 25, 2026] held that where the appellate authority rejected the appeal on the ground of limitation

The Hon'ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India & Ors. [R/Special Civil Application No. 7006 of 2024, order dated March 5, 2026] held that transfer of Input Tax Credit ( ITC ) on amalgamation

The Hon'ble Bombay High Court in the case of Modern Traders v. Deputy Commissioner/Joint Commissioner, Nagpur - II & Ors. [Writ Petition No. 4344 of 2025, order dated February 20, 2026] held that where a taxpayer alleges that tax was deposited during