Delhi High Court Questions Centre Over Withdrawal Of GST Concession On Vehicles Purchased By Differently-Abled Persons

The Delhi High Court recently questioned the Central government for effectively withdrawing GST concessions granted to differently-abled persons on purchase of cars.A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao asked the standing counsel to seek instructions in the matter and respond by December 17.The Court was dealing with a petition moved by All India Confederation Of The Blind (AICB) challenging a notification issued by the Union Ministry of Heavy Industries reducing...

Bombay High Court Directs Dept To Pay ₹71.31 Lakh Interest On Refund Of Illegal IGST Collected Under RCM On Ocean Freight

The Bombay High Court has directed the department to pay Rs. 71.31. Lakh interest on refund of illegal IGST (Integrated Goods and Services Tax) collected under RCM (Reverse Charge Mechanism) on ocean freight. Justices M.S. Sonak and Advait M. Sethna stated that admittedly, the Petitioner had paid the amount of IGST which the respondents utilized up to the date of grant of refund. Having utilized such amounts of the Petitioner there is no justification, legal or otherwise to deny...

Statutory Interest Mandatorily Payable U/S 56 GST Act On Refunds Delayed Beyond 60 Days: Gujarat High Court

The Gujarat High Court held that statutory interest mandatorily payable under Section 56 GST Act on refunds delayed beyond 60 days. Justices Bhargav D. Karia and Pranav Trivedi stated that the provision of section 56 of the GST Act is a mandatory provision and the interest which is required to be paid under section 56 is compensatory in nature for delayed payment of refund which otherwise is not in dispute. In this case, the petitioner/assessee filed 05 Shipping Bills of Polyester...

Allahabad High Court Stays Rs.110 Crore GST Demand On Dabur's Hajmola Candy

The Allahabad High Court on October 10 stayed a ₹110 crore GST show cause notice issued to Dabur India Ltd. over the classification of its Hajmola Candy Tablets.A bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla passed the interim order in a petition filed by Dabur challenging the DGGI notice issued earlier this year.The dispute revolves around how Hajmola Candy Tablets should be classified for taxation purposes under the Goods and Services Tax (GST) regime. The DGGI's notice,...

Information Regarding GST Returns Of Company Cannot Be Disclosed Under RTI Act: Bombay High Court

The Bombay High Court on Tuesday (October 14) held that a company's Goods and Services Tax (GST) returns filing cannot be disclosed under the Right To Information (RTI) Act. Sitting at Aurangabad bench, single-judge Justice Arun Pednekar noted that section 158(1) of the GST Act prohibits disclosure of information of GST returns to third parties and that section 8(1)(j) of the RTI Act too exempts certain information from being made public unless the information officer is satisfied that the...

SARFAESI Charge Created Before GST Charge Takes Precedence Over It: Karnataka High Court

'If a claim is made under the IBC Act and there is no claim under the SARFAESI Act, RDB Act, or GST Act, the claim under the IBC Act can be implemented without issue. Similarly, if a claim is made under the GST Act and there are no claims under the SARFAESI Act, RDB Act, or IBC Act, the claim under the GST Act can be executed without difficulty'

Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned orders, especially in cases involving fraudulent availment of ITC (Input Tax Credit).The Court said that in some...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia observed that the SCN could not have been issued without providing PepsiCo an opportunity to explain its...

Printing Digital Images/Letters On Paper Constitutes Services, Attracts 18% GST Not 12%: Kerala High Court

The Kerala High Court has held that printing digital images/letters on paper constitutes services, and attracts 18% GST not 12%.The question before the bench was to determine whether the assessee's printing activities ie. converting the figures, letters, photographs etc., in a digital form, into physical format by printing it on paper were liable to GST at 12% or 18%.Justice Ziyad Rahman A.A. examines both HSN Code 4911 and SCN 998386 and noted that HSN Code 4911 mainly refers to the supply of...

Delhi High Court Asks GST Appellate Tribunal To Examine 'Profiteering' Allegations Against Tata Play

The Delhi High Court recently asked the GST Appellate Tribunal to re-look into the profiteering allegations levelled against DTH services provider Tata Play.The direction was made by a division bench comprising Justices Prathiba M. Singh and Shail Jain while dealing with the company's appeal against the show cause notice and consequential order passed against it by the erstwhile National AntiProfiteering Authority (NAPA).Section 171(2) of the GST Act provided for the constitution of NAPA but...

[S.6 CGST Act] J&K&L High Court Upholds GST Show Cause Notices Based On Intelligence Inputs

The Jammu & Kashmir and Ladakh High Court has held that intelligence-based enforcement actions can be initiated by either the Central or the State tax authorities, irrespective of taxpayer assignment, and such actions do not require a separate notification for cross-empowerment.The court dismissed a batch of writ petitions filed by several companies challenging show cause notices issued under the Central Goods and Services Tax Act, 2017 (“CGST Act”) on the ground of lack of jurisdiction. A...

Delhi High Court Flags Glitch In GST Portal Generating Notice For Personal Hearing After Decision On Appeal

The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of the final order.“At the time of the uploading of the order, a date is again fixed for personal hearing by a...