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Allahabad High Court Annuls GST Section 73 Order for FY 2020-21 Citing Breach of Audi Alteram Partem and Procedural Fairness
Jai Maa Santoshi vs State of U.P.
(2026) TaxCorp(IDT) 14628 (HC-ALLAHABAD)
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Gujarat High Court Grants Bail to Suspended CGST Superintendent Accused in ₹20 Lakh Bribery Case, Citing Personal Liberty and Bail Jurisprudence
Mukesh Kumar Manbodh Kumar vs State of Gujarat
(2026) TaxCorp(IDT) 14627 (HC-GUJARAT)
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Tripura High Court Permits Rectification of GST Returns for Bona Fide Reporting Error—No Denial of ITC Where Revenue Loss Absent
Ashutosh Bandyopadhay vs UOI & Ors
(2026) TaxCorp(IDT) 14626 (HC-TRIPURA)
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Supreme Court Upholds Delhi High Court Ruling: Section 6(2)(b) Bar on Parallel Proceedings Limited to Identical Tax Matters Covering Same Facts and Period
Ramada Engineering Industry vs Additional Commissioner (Adjucation) & anr.
(2026) TaxCorp(IDT) 14625 (SC)
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Gujarat High Court Invalidates Section 74 Order for Denial of Proper Hearing and Lack of Reasoned Decision in ITC Dispute
Aarya Metals & Ors. vs The State of Gujarat & Anr.
(2026) TaxCorp(IDT) 14624 (HC-GUJARAT)
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Director’s Prosecution for Fraudulent ITC Unlawful Without Company as Accused: Punjab & Haryana HC Quashes DGGI Criminal Complaint
Manoj Bansal vs Deputy Director, Directorate of Goods and Services Tax Intelligence, Gurugram
(2026) TaxCorp(IDT) 14623 (HC-P&H)
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Karnataka High Court: Statutory Mandate Prevails—Blanket Waiver of GST Penalty and Interest for Sub-Contractor’s Delayed Returns Set Aside
The Commissioner of Central Tax & Ors. vs Sadguru Infratech Pvt Ltd
(2026) TaxCorp(IDT) 12477 (HC-KARNATAKA)
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Delhi High Court Clarifies Pre-Deposit Requirement: SCN Issuance Date, Not Order-in-Original, Determines Applicability of Amended Section 107(6) CGST Act for Penalty-Only Appeals
Gaurav Jain & Anr. vs Joint Commissioner (Appeals-II) CGST Delhi Zone & anr.
(2026) TaxCorp(IDT) 14622 (HC-DELHI) · In sum, the Delhi High Court has categorically ruled that for the purpose of determining the applicability of the substituted proviso to Section 107(6) (effective October 1, 2025), the relevant date is the commencement of adjudicatory proceedings, i.e., the issuance of the SCN. The more onerous pre-deposit requirement for penalty-only appeals under the amended law does not apply where the SCN predates the amendment, even if the Order-in-Original is passed after October 1, 2025. The right to appeal and its conditions vest upon initiation of proceedings, and cannot be altered retrospectively unless expressly or by necessary implication provided by the legislature.
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Patna High Court Sets Aside GST Registration Cancellation Imposed Without Due Process; Orders Rs. 15,000 Costs on Authorities for Non-application of Mind
Munna Chaudhary vs UOI & ors
(2026) TaxCorp(IDT) 14621 (HC-PATNA)
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GSTAT Bars GST Authorities from Initiating Section 74 Proceedings for Undisputed Pre-GST CENVAT/VAT Credit Transition: TataCliQ.com Case
Tata Unistore Limited vs Commissioner CGST & Ex. Navi Mumbai Commissionerate
(2026) TaxCorp(IDT) 14620 (GSTAT-New Delhi (Principal Bench))
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Bombay High Court Holds GST Reimbursement Denial Unjust for Pre-GST Contracts Despite "All Taxes Included" Clause
Indu Construction Vs Nagpur Improvement Trust & Ors
(2026) TaxCorp(IDT) 14619 (HC-BOMBAY)
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Bombay High Court Directs Restoration of GST Appeal After Assessee Cures Pre-Deposit Shortfall Within Condonable Period
Green Woods vs. Union of India & Anr.
(2026) TaxCorp(IDT) 14618 (HC-BOMBAY)
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Madras High Court Quashes ITC Denial on Reverse Charge, Citing Flawed Approach to GSTR-2A Excess and Invoice Timeliness under Section 31(3)(f); Orders Reassessment
Tvl. Indian Railway Finance Corporation Limited v. Assistant Commissioner (ST) (FAC)
(2026) TaxCorp(IDT) 14617 (HC-MADRAS)
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Delhi High Court Directs Assessee to Statutory Appeal Against Ex-Parte GST Penalty Order; Declines Writ Due to Disputed Service of Notice and Existence of Alternative Remedy
SKG Metal Trading Through Its Partner Vs Commissioner, Central Goods and Services Tax
(2026) TaxCorp(IDT) 14616 (HC-DELHI) · Section 74
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Delhi High Court Directs Assessee to Exhaust GST Appellate Remedy, Holds Appellate Authority Empowered to Address Cross-examination and Payment Considerations in ₹64 Crore ITC Dispute
DK Enterprises Through Proprietor, Deepak Mittal Vs Union of India & Anr.
(2026) TaxCorp(IDT) 14615 (HC-DELHI)
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Bombay High Court Sets Aside GST Appellate Authority’s Summary Dismissal for Lack of Hearing and Reasoned Order
Maha Vartta Media Solutions Private Limited Vs State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 14614 (HC-BOMBAY)
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Bombay High Court Allows Withdrawal of GST Writ Petitions, Permits Statutory Appeals Despite Limitation, Recognizes Section 14 Limitation Act Protection
Siddhi Vinayak Steel & Anr Vs Joint Commissioner of CGST And Central Excise
(2026) TaxCorp(IDT) 14613 (HC-BOMBAY)
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Supreme Court Upholds Allahabad HC Ruling: No GST Section 74 Action Against Genuine Purchaser Absent Fraud or Misstatement, Even if Supplier Found Non-Existent
Additional Commissioner, Grade 2 & anr. vs Safecon Lifesciences Private Limited
(2026) TaxCorp(IDT) 14612 (SC)
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Supreme Court Grants Bail in GST Fraud Case, Questions Parallel Prosecution Under IPC/BNS
Ankit Johri & anr vs State of U.P.
(2026) TaxCorp(IDT) 14611 (SC)
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GSTAT Delhi Affirms Excess Transfer of ITC Benefit by PRL Developers, Rejects Profiteering Allegation under Section 171 CGST Act
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs PRL Developers
(2026) TaxCorp(IDT) 14610 (GSTAT-New Delhi (Principal Bench))
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