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High Court

High Court of Gujarat Quashes GST Refund Rejection Order for Violation of Statutory Adjournment Rights. Ex-parte Order Set Aside as Authorities Ignored Petitioner's Timely Adjournment Request Under Section 75(5) of Central/Gujarat Goods and Services Tax Act, 2017 and Rule 92(3) of GST Rules, 2017, Remanding Matter for Fresh Hearing.

16 Jan 2026

The dispute arose from a writ petition filed under Article 226 of the Constitution of India seeking a mandamus directing refund of excess Goods and Se...

High Court

High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

16 Jan 2026

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

High Court

High Court Sets Aside Appellate Order in GST Case, Remands for Merits Hearing Due to Portal Technicalities and Business Closure. M/s R P Chemicals Wins Remand Against GST Tax Demand of Rs. 8,12,967/-

16 Jan 2026

The petitioner, challenged an appellate order that rejected their appeal against a GST tax demand of Rs. 8,12,967/- on grounds of delay. The tax deman...

High Court

High Court Allows Writ Petitions Challenging GST Order Denying Tax Appropriation and Rectification of Returns. Court Quashes Impugned Order as Without Jurisdiction and Permits Rectification of GST Returns Since Tax Paid Exceeded Proposed Input Tax Credit Reversal with No Revenue Loss Under Central Goods and Services Tax Act, 2017.

8 Jan 2026

The dispute involved writ petitions challenging GST authorities' orders denying appropriation of tax paid and refusing rectification of returns. The p...

High Court

Gujarat High Court Quashes GST Detention Order and Show Cause Notice Due to Procedural Violations -- Petitioner Successfully Challenges State Tax Officer's Order for Non-Compliance with Statutory Time Limits and Denial of Personal Hearing Under GST Act

8 Jan 2026

The Gujarat High Court allowed a writ petition filed by Petitioner challenging an Order-in-Original and show cause notice issued by the State Tax Offi...

Supreme Court

Supreme Court Clarifies Arrest Powers Under Customs Act and GST Acts: Safeguards and Judicial Review. Balancing Individual Liberty and State Authority in Tax Evasion Cases

27 Feb 2025

Arrest Powers Under Customs Act and GST Acts:-- The Supreme Court upheld the constitutional validity of arrest provisions under the Customs Act, 1962...

High Court

"Bombay High Court Restores Appeal Rejected for Procedural Inadvertence" "Justice Prevails Over Procedural Errors: Appellate Authority Directed to Hear Appeal on Merits"

16 Dec 2024

1. Procedural Background (Para 3): The petitioner filed an appeal before the appellate authority challenging the order dated 25 April 2022. While ...

High Court

High Court Directs Timely Disposal of Advance Ruling Application under SGST Act. "Authority bound to decide applications on merits despite subsequent pre-show cause notice."

11 Dec 2024

1. Introduction (Para 1–2) Case Details: Writ Petition filed by General Motors India Pvt. Ltd. challenging the pre-show cause notice under Sectio...

High Court

Challenge to CERA-Based GST Audit Fails – Bombay High Court Refuses to Quash Show Cause Notice. The Bombay High Court dismissed the writ petition challenging a GST show cause notice, affirming that no audit of the petitioner company by CERA/CAG had occurred, thereby rejecting allegations of lack of jurisdiction.

6 Dec 2024

Key Legal Aspects Discussed: Acts and Sections: Central Goods and Services Tax Act, 2017 (CGST Act): Section 74 (Extended Period of Limitat...

High Court

GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

19 Nov 2024

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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