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Madras High Court Affirms: Negative Blocking of Electronic Credit Ledger Permissible Under Section 79 Post-Demand Determination
Zigma Machinery & Equipment Solutions v. Assistant Commissioner, Coimbatore-I Division
(2026) TaxCorp(IDT) 14768 (HC-MADRAS)
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Bombay High Court Directs Refund of Proportionate Pre-Deposit to IBM India Where Partial Demand Dropped at First Appellate Stage, Rejects Revenue’s Finality Argument
IBM India Pvt. Ltd. Vs Union of India & Ors
(2026) TaxCorp(IDT) 14767 (HC-BOMBAY)
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Rajasthan High Court Upholds Retrospective GST Registration Cancellation; Limits Writ Jurisdiction for Delayed Appeals Absent Exceptional Circumstances
Shrawan Singh Devda vs UOI & ors
(2026) TaxCorp(IDT) 14766 (HC-RAJASTHAN)
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Delhi High Court Refuses Writ Relief Against ₹4.8 Crore CGST Demand, Rules Appellate Authority Must Examine Overlap of Centre and State GST Proceedings
Liberty General Insurance Limited vs The Additional Commissioner Of Cgst Delhi South Commissionerate & Anr
(2026) TaxCorp(IDT) 14765 (HC-DELHI)
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GSTAT Delhi Limits Anti-Profiteering Liability for Bengal Emami Housing Ltd. to HIG Units; Statutory Price Controls on LIG/MIG Units Shield Company from Further Demand
DGAP, DG Anti Profiteering, Director General of Anti-Profiteering vs Bengal Emami Housing Ltd.
(2026) TaxCorp(IDT) 14764 (GSTAT-Delhi)
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GSTAT Kolkata Remands GST Re-Credit Claim: First Appellate Authority’s Order Set Aside for Lack of Reasoning in ITC Mismatch and Refund Dispute
Atanu Mondal vs SS Udyog
(2026) TaxCorp(IDT) 14763 (GSTAT-Kolkata)
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GSTAT Hyderabad Rules Voluntary Tax Paid via Belated GSTR-3B During Audit Does Not Substitute Statutory Pre-Deposit for Appeal Admission
Venshiv Chemicals Pvt Ltd vs N. J. Kumaresh, The Principal Commissioner Of Central Tax
(2026) TaxCorp(IDT) 14762 (GSTAT-Hyderabad)
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Allahabad High Court Upholds Validity of GST SCN under Section 74A(1) Despite Absence of Scrutiny under Section 61; Dismisses Writ Against Proposed ITC Denial on Alleged Bogus Sub-Contractors
Neelkanth Entrepreneurs Private Limited Thru. Its Director vs State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax U.P. Lko. and another
(2026) TaxCorp(IDT) 14761 (HC-ALLAHABAD)
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Bombay High Court Rules Dismissal of GST Refund Appeal for Non-Prosecution Unlawful; Mandates Merits-Based Decision by Appellate Authority
BA Continuum India Pvt. Ltd. Vs State of Maharashtra & Ors
(2026) TaxCorp(IDT) 14760 (HC-BOMBAY)
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Madras High Court Nullifies Bank Attachment for GST Dues, Permits Instalment-Based Discharge of Interest Subject to Non-Challenge of Assessment Order
Arjan Pokar Amrutlal Vs Assistant Commissioner of CGST and Central Excise & Anr.
(2026) TaxCorp(IDT) 14759 (HC-MADRAS)
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Madras High Court Rules Deficiency Memo Invalid for Time-Barred GST Refund Claims; Directs Revenue to Follow Proper Rejection Procedure
L S Pacific Wood Tech Pvt Ltd Vs Commercial Tax Officer
(2026) TaxCorp(IDT) 14758 (HC-MADRAS)
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Punjab & Haryana High Court Grants Bail in ₹156 Crore GST Evasion Case Involving Alleged Bogus Gaming Companies; Emphasizes Documentary Nature of Evidence and Prolonged Pre-Trial Detention
Navinder Singh Sahdev Vs Directorate General of GST Intelligence
(2026) TaxCorp(IDT) 14757 (HC-P&H)
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Madras High Court Rules Pre-Deposit for GST Appeal Stays Recovery but Does Not Automatically Unblock Electronic Credit Ledger Under Rule 86A
Peersaly Mohamed Yousuff Vs The Assistant Commissioner (ST) (RAL) & Anr
(2026) TaxCorp(IDT) 14756 (HC-MADRAS) · Section 107
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Gauhati High Court Upholds GST Demand Post-Search: Scrutiny Under Section 61 Not Prerequisite for Section 67 Search-Based Proceedings
HD Associates vs Union of India & Others
(2026) TaxCorp(IDT) 14755 (HC-GAUHATI)
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GSTAT Ghaziabad Permits Immediate Listing of Appeal Challenging GST Registration Cancellation, Recognizing Business Paralysis and Livelihood Threat
Adhunik Fire Appliances Vs Himanshu & Ors
(2026) TaxCorp(IDT) 14754 (GSTAT-Ghaziabad)
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Rajasthan High Court Condones Delay in GST Appeal, Reiterates That Mere Portal Upload Is Not Effective Service—Emphasizes Right to Merit-Based Adjudication
Fruitful Buildcon Private Limited vs The Appellate Authority- II, State Tax & Others
(2026) TaxCorp(IDT) 14753 (HC-RAJASTHAN)
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GSTAT Dismisses Revenue’s Appeal as Infructuous: GST Registration Restored but Subsequently Cancelled for Non-Filing of Returns
The Commissioner of CGST & CE Kochi Vs A One Traders
(2026) TaxCorp(IDT) 14752 (GSTAT-Ernakulam)
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GSTAT Ernakulam Rules JC (Appeals) Lacks Power to Remand GST Demand for Further Verification; Orders Fresh Adjudication on Merits
The Commissioner of CGST & CE Kochi Vs K A Traders
(2026) TaxCorp(IDT) 14751 (GSTAT-Ernakulam)
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GSTAT Ernakulam Clarifies Appellate Authority’s Limits: JC (Appeals) Barred from Remanding to Adjudicating Authority under Section 107(11) of CGST/KGST Act
Commissioner of CGST & CE, Kochi vs Peechattu Glass World
(2026) TaxCorp(IDT) 14750 (GSTAT-Ernakulam)
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GSTAT Ernakulam Overturns Denial of Refund on Inverted Duty Structure, Censures Revenue for Ignoring Due Process under Sections 73/74
Augustan Textile Colours vs Commissioner of State Tax, Keralam State, Thiruvananthapurm
(2026) TaxCorp(IDT) 14749 (GSTAT-Ernakulam)
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