High Court
Gujarat High Court Clarifies GST Treatment Of Amalgamations, Declines IGST Refund Relief To Alstom
The Gujarat High Court on 23 January dismissed a batch of writ petitions seeking IGST refunds on exports made prior to amalgamation, while authoritatively clarifying the statutory framework governing registration, refund claims and transfer of input tax credit in cases of corporate amalgamation under the GST regime. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed the petitions filed by Alstom Transport India Limited, holding that both the taxpayer and the...
Vague Show Cause Notice Can't Justify Retrospective GST Cancellation: Delhi High Court
The Delhi High Court recently held that a GST registration cannot be cancelled retrospectively on the basis of a vague show cause notice, even where the appeal against such cancellation is delayed. A Division Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digipaul said the court cannot be a "blind spectator" to the denial of a proper opportunity of hearing, even where the proceedings are time-barred. “A vague Show Cause Notice is nothing less than a document which is not providing...
Bombay High Court Sets Aside GST Notices Issued For Multiple Financial Years Together
The Nagpur Bench of the Bombay High Court has set aside two GST show cause notices issued to AR Traders after finding that the tax department had wrongly combined multiple financial years into single proceedings. A Division Bench of Jutsices Anil L. Pansare and Nivedita P. Mehta held that the GST law does not permit consolidation of multiple financial years in a single proceeding. The court said the notices issued to the firm did not follow the statutory framework governing tax...
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...