High Court
Illegality Of Search Does Not Make Evidence Gathered Inadmissible In GST Fraud Cases: Karnataka High Court
The High Court of Karnataka at Bengaluru has ruled that the legality of search and seizure proceedings does not, by itself, make the material collected during such proceedings inadmissible for initiating action under Section 74 of the Central Goods and Services Tax Act, 2017, so long as such material is relevant to the issues involved.Section 74 of the CGST Act covers cases of tax not paid, short-paid, erroneously refunded, or Input Tax Credit (ITC) wrongly availed due to fraud, wilful...
Gujarat High Court Grants Bail To Accused In ₹42 Crore GST ITC Fraud Case
The Gujarat High Court has granted regular bail to Keyur Dipakkumar Shah, accused of allegedly availing and passing on fraudulent input tax credit (ITC) of around Rs 42 crore under GST laws, noting that he has no criminal antecedents and faces a maximum sentence of five years. “Without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail,” Justice Nikhil S. Kariel said while...
Gujarat High Court Quashes Reassessment Based On GST Proceedings Set Aside, Finds No Independent Material
The Gujarat High Court has quashed reassessment proceedings initiated against an individual taxpayer, holding that reopening of assessment was uncalled for where it was based on GST proceedings that had already been set aside by the appellate authority and where no independent material existed to indicate escapement of income. “Apart from this, there is no other material which is in possession of the respondent No.1, which could prove that there has been an escapement of income and hence the...
Delhi High Court Sets Aside ₹45 Lakh GST Demand Against HUF After Revenue Confirms ITC Reversal
The Delhi High Court has recently set aside a GST demand against a Hindu Undivided Family after revenue authorities confirmed before the Court that the disputed input tax credit had been reversed prior to the issuance of the show-cause notice.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul was hearing a writ petition challenging orders that had disallowed ITC and raised a demand of over Rs 45 lakh for the financial year 2018–19.The demand stemmed from a show cause notice...
Chhattisgarh HC Allows Taxpayer To Seek Relief Under CBIC Circular Meant For States Where GSTAT Is Not Operational
The Chhattisgarh High Court has disposed of a writ petition filed by Maa Shakambari Steel Ltd., allowing the company to seek protection from GST recovery proceedings by following a Central Board of Indirect Taxes and Customs (CBIC) circular that applies in cases where the GST Appellate Tribunal is not yet operational. The matter came before Justice Rakesh Mohan Pandey, who was hearing a challenge to an order passed by the State tax authorities under Section 107(11) of the Chhattisgarh Goods and...
GST Appeals Must Be Filed On Time, Writ Cannot Override Statutory Limitation: Jharkhand High Court
The Jharkhand High Court on 16 March held that a party cannot bypass statutory limitation by approaching the High Court under writ jurisdiction. Statutory appeals must be filed within the prescribed period. A Division Bench of Chief Justice M.S. Sonak and Justice Rajesh Shankar dismissed the writ petition filed by Nayan Enterprises challenging a GST adjudication order, noting that it had failed to show “sufficient cause” for not filing an appeal within the prescribed limitation period. The...
Non-Supply Of RUDs, Procedural Lapses In GST Case Must Be Raised In Appeal, Not Writ: Delhi High Court
The Delhi High Court has held that allegations relating to non-supply of relied upon documents (RUDs) and other procedural lapses in GST proceedings are matters to be examined in statutory appeal and not in writ jurisdiction under Article 226 of the Constitution.A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul observed,“Mere dissatisfaction with the manner in which the adjudicating authority has dealt with the record cannot, by itself, furnish a ground to bypass the statutory...
Bombay High Court Orders Restoration Of GST Registration Of Bi-Chem India After Revenue Withdraws Suspension
The Bombay High Court has recently directed the Revenue to immediately restore the GST registration of Bi-Chem India Pvt. Ltd. after the department informed the court during the hearing that the suspension would be withdrawn and the registration made operational. A division bench of Justices G.S. Kulkarni and Aarti Sathe was dealing with a writ petition filed by the company questioning the suspension of its GST registration, along with a show cause notice dated February 18, 2026, a recovery...
GST Show Cause Notice Cannot Proceed On Preconceived Conclusion Of Liability: Kerala High Court
The Kerala High Court recently set aside a Goods and Services Tax (GST) show cause notice issued to the Kerala State Self-Financing B.Pharm College Management Association after finding that the notice was worded in a manner suggesting a pre-conceived conclusion on the petitioner's liability. The court held that a show cause notice can contain only a proposal based on the material on record and that a final conclusion can be reached only after considering the assessee's objections and documents....
Gujarat High Court Sets Aside GST Order After Taxpayer's Request For Personal Hearing Was Ignored
The Gujarat High Court has set aside an adjudication order passed under the Central Goods and Services Tax Act, 2017, on the ground of violation of principles of natural justice, holding that failure to grant a personal hearing despite specific requests vitiates the proceedings. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi was dealing with a writ petition filed by K.D. Engineers challenging an order-in-original dated August 20, 2025, and a consequential demand...
Bombay High Court Sets Aside Order Denying IGST Refund To Lubrizol, Orders Fresh Consideration
The Bombay High Court has set aside an order rejecting a refund claim of IGST on export of services, holding that the authority failed to properly consider the petitioner's contentions and the nature of the agreements between the parties. A Division Bench comprising Justices G.S. Kulkarni and Aarti Sathe was hearing a writ petition filed by Lubrizol Advance Materials India Pvt. Ltd., which had challenged the rejection of its refund claim of Rs 56,11,885 for July 2024 on the ground that the...