GST
Orissa High Court Quashes ₹8.62-Crore Ex-Parte GST Demand Against Jindal Steel
The Orissa High Court has set aside an ex-parte GST demand raised against Jindal Steel Limited, holding that mere uploading of notices under the “Additional Notices/Orders” tab on the GST portal does not constitute valid service and violates principles of natural justice.A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman found that the taxpayer was deprived of a meaningful opportunity to participate in the proceedings before the State Tax Officer.The court...
MP High Court Asks GST Fraud Accused To Share Google Map Location With Investigators As Bail Condition
The Madhya Pradesh High Court has granted anticipatory bail to an accused in a GST fraud case but with a strict condition. The court has ordered him to share his location with investigators by dropping a Google Map pin, warning that any breach would cancel the protection. Justice Sandeep N. Bhatt passed the order on January 15, 2026, while allowing the anticipatory bail plea filed by Dheeraj Gupta. The Court said custodial interrogation was not warranted at this stage and observed that...
Bombay High Court Stays ₹57.29-Crore GST Demand Against Mad Over Donuts Operator
The Bombay High Court has stayed a Rs 57.29 crore goods and services tax demand against Himesh Foods Pvt. Ltd., which operates the Mad Over Donuts chain. The court noted that companies facing the same tax issue have already received interim protection. A division bench of Justices G.S. Kulkarni and Aarti Sathe referred to a December 2025 order passed in petitions filed by Hindustan Coca Cola Beverages Pvt. Ltd. and other companies. In those cases, the court had admitted the petitions and stayed...
Kerala High Court Holds GST Portal Upload As Valid Service, Dismisses Petition Filed After Two Years
On 19 January, the Kerala High Court dismissed a writ petition filed by Abhinaya Digital Solutions challenging a GST demand order, holding that uploading an order on the GST portal constitutes valid service and that a challenge filed more than two years after the order suffers from unexplained delay. Justice Ziyad Rahman A.A. declined to entertain the petition against an assessment order passed under the Central Goods and Services Tax Act, 2017, seeking recovery of input tax credit claimed on...
Limitation Period For GST Appeals Starts Only After Tribunal Becomes Functional: Chhattisgarh High Court
The Chhattisgarh High Court has held that the limitation period for filing appeals to the GST Appellate Tribunal (GSTAT) begins only once the Tribunal becomes functional, and allowed a Raipur-based construction firm to approach the Tribunal for its transitional input tax credit claim, while directing that statutory protection against recovery under Section 112(9) of the CGST Act will continue in the meantime. Justice Naresh Kumar Chandravanshi passed the order in a writ petition filed by the...
Mandatory Three-Month Gap Required Between GST Show Cause Notice And Final Order: Bombay High Court
The Bombay High Court at Nagpur has set aside a GST adjudication after holding that tax authorities are required to maintain the statutory minimum gap of three months between issuing a show cause notice and passing the final order. The court said that failure to do so renders the proceedings unsustainable. A Division Bench of Justice Anil L Pansare and Justice Nivedita P. Mehta said, "we hold that it is mandatory to keep gap of three months between issuance of notice and passing final order...
Calcutta High Court Quashes Ex Parte GST Order Over Taxpayer's Non-Appearance Due To Consultant's Illness
The Calcutta High Court set aside an ex parte order of the GST appellate authority passed due to non-appearance caused by the illness of the taxpayer's authorised consultant. It stressed that taxpayers cannot be penalised for circumstances beyond their control. A Single Judge Bench of Justice Om Narayan Rai held that the appellate authority failed to grant the taxpayer a fair and reasonable opportunity of hearing, and remanded the matter for fresh adjudication. The dispute arose from an appeal...
GST Not Payable On Interest, Penalty For Delayed Chit Payments: Andhra Pradesh High Court
The Andhra Pradesh High Court has recently held that interest and penalties collected by a chit fund foreman from subscribers who delay payment of installments do not attract Goods and Services Tax, ruling that such amounts are exempt under GST law. A Division Bench of Justice R. Raghunandan Rao and Justice T. C. D. Sekhar said the foreman is legally required to ensure timely payment of the prize amount even if subscribers default. On this basis, the court, setting aside the rulings of the...
Can GST Be Levied On Sale of Vacant Land? Rajasthan High Court To Examine
The Rajasthan High Court at Jaipur has issued notice to the Rajasthan State Industrial Development and Investment Corporation Ltd on a petition raising the issue of whether GST can be levied on the sale of vacant land in relation to an e-auction.Justice Maneesh Sharma, while hearing the matter, directed that the respondents shall not cancel the subjected e-auction if the petitioner deposits the demand amount excluding the disputed GST component within 15 days. The petition challenges a demand...
Bombay High Court To Consider Whether Corporate Guarantees Constitute "Supply" Under GST
On 17 January, the Bombay High Court took up a significant GST question: whether corporate guarantees extended by a holding company to its subsidiaries can be treated as a “supply” liable to tax? A Division Bench comprising Justice G. S. Kulkarni and Justice Aarti Sathe, while granting interim protection to the petitioner Atlanta Infra Assets Limited, observed that the legal question raised is already engaging the Court's consideration in several pending matters. The petitions challenge...
Bombay High Court Quashes Order In Vistex ITC Refund Case, Remands Issue For Holistic Review
The Bombay High Court has set aside an appellate order rejecting the refund of unutilised input tax credit (ITC) claimed by Vistex Asia Pacific Pvt. Ltd., holding that the appellate authority must examine ITC refund claims on export of services in light of the full service agreement and relevant circulars before treating a provider as an intermediary. The Court observed that a selective reading of clauses is insufficient and that the matter requires fresh and holistic consideration in accordance...
“Can't Be Blind Spectator to Article 14 Breach”: Delhi High Court Sets Aside Retrospective GST Cancellation
The Delhi High Court has set aside the retrospective cancellation of GST registration despite the assessee's/taxpayer's delay in challenging the action, holding that a vague and non-speaking show cause notice denies the opportunity of a hearing to the assessee and violates Article 14 of the Constitution.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed, “we cannot be a blind spectator to the denial of opportunity of hearing as guaranteed under Article 14 of the...