Jharkhand High Court Quashes Order Denying Tax Credit For Late Returns In Light Of New GST Amendments

The Jharkhand High Court on 21 January, set aside an appellate order that denied Input Tax Credit (ITC) to a taxpayer, clarifying that credit cannot be denied solely for filing returns beyond the original deadline if subsequent statutory amendments expressly allow it.In a case where the taxpayer claimed ITC for FY 2018-19, the Court noted that once Section 16(5) of the CGST Act, 2017 was inserted, registered persons became entitled to claim ITC for past financial years provided their...

Appellate Authority Cannot Enhance GST Liability Without Hearing Taxpayer: Calcutta High Court

The Calcutta High Court on 14 January reiterated that a GST appellate authority cannot enhance taxable turnover or impose a higher rate of tax on grounds that were never part of the original adjudication, without giving the taxpayer an opportunity to be heard. A Bench of Justice Om Narayan Rai set aside an appellate order which enhanced the petitioner's taxable turnover by adding zero-rated supplies of Rs. 27 lakh and imposed GST at 18%, holding that such enhancement at the appellate stage...

Tax Authorities Cannot Exceed Scope of Show Cause Notice: Calcutta High Court

The Calcutta High Court emphasised that a GST adjudicating authority cannot deny tax exemption on grounds that were never raised in the show cause notice. A Bench of Justice Om Narayan Rai set aside an adjudication order passed against M/s Duakem Pharma Pvt. Ltd., observing that the proper officer exceeded the scope of the show cause notice by deciding an issue that was never put to the assessee for explanation. The Court noted: "The question as to whether the products/items dealt in by the...

Rectification Of GST Returns Permissible Where There Is No Revenue Loss: Gujarat High Court

Earlier this month, the Gujarat High Court held that inadvertent errors in GST returns can be rectified, provided there is no loss of revenue, and directed the authorities to facilitate amendment of GSTR-01 and GSTR-3B for the initial years of GST rollout. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi allowed the writ petition filed by an authorized dealer of TATA Motors, permitting rectification of monthly returns electronically or manually. The Bench referred to...

Orissa High Court Directs GST Dept to Pay 6% Interest On IGST Refunds For Ocean Freight

The Orissa High Court on 22 January directed the GST authorities to pay interest to M/s. Paradeep Phosphates Limited, a fertilizer company on the Integrated Goods and Services Tax (IGST) refunded on ocean freight. It held that the tax had been collected without the authority of law and that interest must follow as a matter of restitution.A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman allowed the company's writ petition challenging the rejection...

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...