Panchatantra Tours and Travels v. Union of India & Ors.
Panchatantra Tours and Travels v. Union of India & Ors. (Gauhati High Court) – 11.03.2026 Whether GST Registration Can Be Restored After Expiry of the Revocation Time Limit When All Returns and Tax Dues Have Been Cleared? Introduction This important judgment of the Gauhati High Court deals with the restoration of GST registration cancelled for […]
Emerson Process Management (India) Pvt. Ltd. v. Union of India & Ors.
Emerson Process Management (India) Pvt. Ltd. v. Union of India & Ors. (Gujarat High Court) – 05.03.2026 Whether Input Tax Credit Can Be Transferred Across States Pursuant to an NCLT-Approved Amalgamation? Introduction This significant judgment of the Gujarat High Court addresses an important issue under the GST regime relating to the transfer of Input Tax […]
M/s NL Tile Art Private Limited v. Additional Commissioner of Commercial Taxes (SMR-2), Bangalore
M/s NL Tile Art Private Limited v. Additional Commissioner of Commercial Taxes (SMR-2), Bangalore (Karnataka High Court) – 18.12.2025 Whether Revision Under Section 108 Can Be Invoked Against an Audit Report Without Initiating Proceedings Under Sections 73 or 74? Introduction This important judgment of the Karnataka High Court examines the scope and limits of the […]
State of Jharkhand & Ors. v. M/s BLA Infrastructure Private Limited
State of Jharkhand & Ors. v. M/s BLA Infrastructure Private Limited (Supreme Court) – 09.01.2026 Whether Refund of GST Appellate Pre-Deposit Is Governed by Section 54 or by Section 107(6) Read with Section 115 of the GST Act? Introduction This important judgment of the Supreme Court settles a recurring controversy under the GST regime regarding […]
M/s NIT Traders & Digantajit Baruah v. Union of India & Ors.
M/s NIT Traders & Digantajit Baruah v. Union of India & Ors. (16.03.2026) Whether GST Registration Cancelled for Non-Filing of Returns Can Be Restored Upon Subsequent Compliance Under Rule 22(4)? Introduction This judgment delivered by the Gauhati High Court addresses an important issue concerning cancellation and restoration of GST registration. The Court examined whether a […]
M/s Rohan Dyes And Intermediates Limited v. Union of India & Anr.
M/s Rohan Dyes And Intermediates Limited v. Union of India & Anr. (12.03.2026) Whether Proceedings Under Omitted Rule 96(10) Can Continue After Its Deletion from the CGST Rules? Introduction This judgment is one of the most significant rulings delivered in the context of IGST refund claims on exports and the legal consequences arising from the […]
M/s Golden Traders & Ors. v. Deputy Assistant Commissioner of State Tax & Ors.
M/s Golden Traders & Ors. v. Deputy Assistant Commissioner of State Tax & Ors. (16.02.2026) Whether Goods in Transit Can Be Detained Under GST Merely on Allegation of Undervaluation? Introduction This landmark judgment delivered by the High Court addresses an important issue concerning the powers of GST authorities during interception and detention of goods in […]
Sachde Roadlines v. Union of India
Sachde Roadlines v. Union of India (26.02.2026) – Whether GST Proceedings Are Valid When Notices Are Served at an Old Address Despite Prior Intimation of Change of Address? Background of the Case This case concerns a fundamental aspect of tax administration and procedural fairness under the GST regime, namely whether proceedings can be sustained when […]
Ratna Cafe v. Assistant Commissioner
Ratna Cafe v. Assistant Commissioner (02.02.2026) – Whether GST Authorities Can Attach an Overdraft (OD) Account and Whether High Court Can Permit a Time-Barred Appeal? Background of the Case This case deals with two important issues under GST law: firstly, whether GST authorities can legally attach an overdraft (OD) account during recovery proceedings, and secondly, […]
CBF Component Private Limited & Anr. v. Union of India & Others
CBF Component Private Limited & Anr. v. Union of India & Others – Whether Refund Can Be Rejected Without Granting the Mandatory 15 Days Reply Period Under Rule 92(3)? Background of the Case This case concerns the mandatory procedural safeguards available to taxpayers during refund proceedings under the GST regime and the extent to which […]