Allahabad High Court Stays GST Order Confirming ₹13 Crore Tax Demand Against Dell India Arm

The Allahabad High Court has recently stayed the operation and effect of a GST demand order against Dell International Services India Private Limited, the Indian services arm of US technology major Dell, after recording its submission that a jurisdictional error had crept into the proceedings. Appearing for the company, counsel submitted that besides violation of principles of natural justice, the adjudicating authority had confirmed a higher demand than what was proposed in the show cause...

Bombay High Court Seeks Decision In 2 Months On Imagicaa's Plea For Tax Incentive Under State Tourism Policy

Observing that extension of tax incentives granted to Imagicaaworld Entertainment Limited involves a policy decision requiring inter-ministerial dialogue, the Bombay High Court has directed the Union of India, the State of Maharashtra, and other concerned authorities to take a decision on the company's pending representation within two months. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Imagicaaworld Entertainment Limited, which operates the...

“Access To Justice Cannot Be Held Hostage To Technology”: Allahabad High Court On Filing GST Appeals

The Allahabad High Court on 20 February addressed difficulties faced by taxpayers in filing appeals under the Goods and Services Tax Act, 2017 due to technological barriers in the online system. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a case filed by Ennbee Living LLP, pertaining to the generation of a temporary id to file appeal under the Goods and Service Tax Act, 2017. The Bench emphasised: “Access to justice cannot be held hostage to technology...

GST Appellate Tribunal Can Grant Interim Relief, Including Stay On Recovery: Bombay High Court

The Bombay High Court has recently held that the GST Appellate Tribunal possesses inherent and incidental powers to grant interim relief. This includes protection against recovery pending disposal of appeals. The Court said that any interpretation to the contrary would render the appellate remedy “illusory” and defeat legislative intent. A Division Bench of Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by The Hongkong and Shanghai Banking Corporation Ltd. The bank...

Bombay High Court Reaffirms Year-Wise Assessment In GST, Limits Scope of Section 74 Notices

The Bombay High Court (Nagpur Bench) recently, quashed a show cause notice issued against Rainbow Greeners Nagpur, under Section 74 of the CGST Act on the ground that it unlawfully clubbed five financial years in a single composite proceeding. A Division Bench of Justice Anil L. Pansare and Justice Nivedita P. Mehta wrote: “In the light of the statutory scheme, we find that there is no scope for consolidating various financial years/tax period which is attempted by the impugned Show Cause...

Bombay High Court Sets Aside ₹32 Crore GST Demand On Pidilite For Non-Supply Of Verification Reports

The Bombay High Court on 20 February set aside a GST demand exceeding Rs. 32 crore against Pidilite, holding that non-furnishing of verification reports relied upon in adjudication amounted to a clear breach of natural justice. The Division Bench of Justices G.S. Kulkarni and Aarti Sathe quashed the Order-in-Original and remanded the matter for fresh consideration. The Bench observed: “Non furnishing of verification reports and no opportunity of a fair hearing on the same, in our opinion,...

Expired E-Way Bill Does Not Justify Harsh Penalty Under GST Law: Gujarat High Court Orders ₹18 Lakh Refund

The Gujarat High Court has ordered refund of Rs. 18,00,140 collected as penalty from Balkrishna Industries Limited, holding that imposition of penalty merely because an e-way bill expired during transit was unsustainable in the facts of the case. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi held that “In wake of such undisputed fact, the imposition of harsh penalty under Section 129(3) of the CGST Act was uncalled for and is also beyond the scope of Section 129(1)(a) of...

Supreme Court Issues Notice In Zoomcar Plea Over Denial Of Appeal Against GST Order By Rajasthan High Court

The Supreme Court on Wednesday issued notice on a special leave petition filed by Zoomcar India Pvt. Ltd., a self-drive car rental platform, challenging a Rajasthan High Court order that disposed of its writ petition without granting liberty to pursue a statutory appeal under the GST law. A bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan heard the matter and directed the issuance of notice. Zoomcar had approached the High Court of Judicature for Rajasthan challenging...

GSTAT Delhi Orders Panchsheel Buildtech To Return ₹98 Lakh To Homebuyers In Anti-Profiteering Case

The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 20 February upheld an anti-profiteering charge against Panchsheel Buildtech Pvt. Ltd. and directed it to return Rs. 98 lakh to homebuyers of its three Noida-based residential projects. Technical Member A. Venu Prasad found the company liable for profiteering for non-passing of the benefit of additional Input Tax Credit to homebuyers as required under Section 171 of the CGST Act, 2017. The Tribunal held that Section...

Bombay High Court Quashes ₹133.60 Crore GST Penalty Each On Shemaroo Executives

The Bombay High Court has recently quashed penalties of Rs.133.60 crore each imposed on the Chief Financial Officer, Chief Executive Officer and Joint Managing Director of Shemaroo Entertainment Ltd., holding that the statutory requirements necessary to fasten personal GST liability were not satisfied. The Court found that the penalty provision invoked by the department could not be applied in the absence of proof that the officers had retained the benefit of the impugned transactions and that...

Order Passed In Fraud Proceedings Cannot Be Reclassified To Avail Amnesty Scheme: Gujarat High Court

The Gujarat High Court held that an order passed under Section 74 of the CGST Act, 2017 involving allegations of fraud, misstatement or suppression of facts cannot be converted into a non-fraud order under Section 73 merely to enable the taxpayer to claim relief under the GST Amnesty Scheme, in the absence of documentary evidence disproving such allegations. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi, by its order dated 13 February 2026, rejected the plea of R.B. Pandey...

Where No Tax Evasion Is Alleged, Liberal Approach Warranted in Transitional ITC Case: Kerala High Court

The Kerala High Court has recently observed that a bona fide mistake committed by a taxpayer while filing revised TRAN-1 and TRAN-2 forms cannot justify denial of transitional Input Tax Credit, especially in the absence of any allegation of tax evasion.TRAN-1 and TRAN-2 are statutory forms under Section 140 of the CGST Act through which taxpayers carried forward eligible input tax credit from the pre-GST regime into GST."However, I am of the view that, when it comes to a case where no evasion of...