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Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

Decision date

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60 rulings found

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Telangana High Court25 Jun 2026
For assessee
A.P. Enterprises v. Superintendent of Central Tax
Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN

Service of notices & orders

30

Appeals to Appellate Tribunal22

Anti-profiteering20

Arrest & bail16

Interest & waiver14

Levy & collection14

Recovery & attachment14

Supply & valuation14

Detention in transit12

Government contractors11

Offences & prosecution11

Classification & rate9

Officers & jurisdiction7

Search & seizure7

Transitional provisions5

Advance ruling3

Writs & constitutional remedies3

CGST S.29
CGST Rules R.21
CGST Rules R.22

Madras High Court25 Jun 2026

For assessee

Tvl. SSM Construction v. Commissioner of CGST-and-Central Excise

Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms

CGST S.29
CGST S.30

Gauhati High Court24 Jun 2026

For assessee

S R Enterprise v. Union of India

Where partnership firm’s registration was cancelled based on stale show cause notice with no follow-up action for nearly two years and without affording proper or timely hearing, cancellation order was set aside as not conforming to statutory requirements or fairness, but authority may initiate fresh proceedings without excusing compliance obligations of firm

CGST S.29
CGST S.169

Bombay High Court24 Jun 2026

For assessee

Sunders Kitchen (P.) Ltd. v. Union of India

Where GST-registered company’s registration was cancelled for non-filing of GSTR-3B despite no allegation of fraud or intentional default, and petitioner undertook to pay all outstanding GST with interest, late fee and penalty, registration was to be restored upon such payment, failing which petition would stand dismissed

CGST S.30
CGST S.29
CGST Rules R.22
CGST Rules R.23

Gauhati High Court24 Jun 2026

For assesseeRemanded

Boldridge (P.) Ltd. v. Union of India

Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law

CGST S.29
CGST S.39
CGST Rules R.21
CGST Rules R.22

Patna High Court23 Jun 2026

For assessee

Samadhan Seva Samiti v. Union of India

Where society's registration was cancelled by respondent authority solely on notice uploaded on portal without serving it through other prescribed modes and cancellation order showed procedural error, with State admitting non-service, such action breached mandatory service and natural justice, vitiating cancellation, thus same was to be set aside with liberty to proceed afresh after due compliance with service requirement and opportunity of hearing

CGST S.29
CGST S.169

Gauhati High Court22 Jun 2026

For assesseeRemanded

Samir Sen v. Union of India

GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage

CGST S.29
CGST S.39
CGST Rules R.21
CGST Rules R.21A
+1

Gauhati High Court17 Jun 2026

For assesseeRemanded

Smt. Sunita Rai v. Union of India

Where registration of petitioner providing vehicles on hire was cancelled for non-filing of returns based on a show-cause notice lacking details of default period and an order devoid of specific reasons, such non-speaking cancellation order violated statutory mandate and natural justice, warranting quashing and remand for fresh consideration, as adverse civil consequences necessitate reasoned decision

CGST S.29
CGST Rules R.22

Karnataka High Court16 Jun 2026

For assessee

Pristine Steels v. Superintendent of Central Tax

Where registered person’s registration was cancelled based on a vague SCN lacking specific material particulars and authority ignored petitioner’s filed reply, such cancellation was unsustainable as it violated Rule 22 requiring detailed grounds and effective opportunity to respond; thus SCN and cancellation were to be quashed with liberty for fresh proceedings as per law

CGST S.29
CGST Rules R.22

Karnataka High Court15 Jun 2026

For revenue

Mahadevappa v. Principal Chief Commissioner of Central Tax

Where petitioner obtained GST registration at premise owned by wife on strength of a registered GPA but registration was suspended and cancelled on complaint filed by wife, statutory authorities were required to adjudicate registration issue as dispute over authority between spouses did not oust statutory mechanism; since section 107 provided effective appellate remedy, writ jurisdiction was not to be invoked

CGST S.29
CGST S.30
CGST S.75
Constitution Art.226

Karnataka High Court12 Jun 2026

For assesseeRemanded

Flex Enterprises v. Superintendent of Central Tax

Where cancellation of registrations was based on SCNs issued under Rule 22(1) resting on defective or blank inspection reports, condition precedent for issuing SCN was not met, hence cancellation orders and consequential suspension were TO be quashed and proceedings were to be restored to SCN stage allowing petitioners to respond with relevant documents

CGST S.29
CGST Rules R.21A
CGST Rules R.22

Madras High Court12 Jun 2026

For assesseeRemanded

Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai

Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner

CGST S.16
CGST S.29
CGST Rules R.36

Gauhati High Court10 Jun 2026

For assessee

Sri Chongtham Manabandra Singh v. Union of India

Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order

CGST S.30
CGST S.29
CGST S.44
CGST S.73
+1

Gauhati High Court10 Jun 2026

For assessee

Ganpati Rice Mill v. Union of India

Where registered proprietorship's GST registration was cancelled due to non-filing of returns and non-response to notice after suspension, restoration may be sought by furnishing all pending returns and paying outstanding tax, interest, penalty and late fee, and upon such compliance, authority shall consider restoration as per applicable rules and directions

CGST S.30
CGST S.29
CGST Rules R.22

Gauhati High Court8 Jun 2026

For assessee

Super Traders v. Union of India

Where a partnership firm trading in uniforms and furniture faced cancellation of GST registration for non-filing of returns but subsequently filed all pending returns and was ready to comply with Rule 22(4), restoration of registration was permissible upon timely application and payment of tax arrears, interest, penalty, and late fees in line with prior judicial precedent

CGST S.30
CGST S.29
CGST Rules R.22
CGST Rules R.23

Gauhati High Court8 Jun 2026

For assessee

Smti Ivy Dutta v. Union of India

Where assessee's registration was cancelled due to non-filing of returns and non-response to show-cause notice, assessee was entitled to seek restoration by applying within 60 days and furnishing all pending returns with payment of dues, upon which authority was required to consider restoration expeditiously as per applicable GST Rules and related provisions

CGST S.30
CGST S.29
CGST Rules R.22
CGST Rules R.23

Telangana High Court8 Jun 2026

Anand Reddy Jejah v. Joint Commissioner (State Tax)

Where registered taxpayer’s application for revocation of cancelled registration was rejected grounds without application of mind since it only recited that reasons for condonation were incorrect or insufficient without addressing explanation or documents, such rejection order was to be set aside and matter was to be remitted to competent authority for fresh speaking order after due consideration

CGST S.30
CGST S.29
CGST Rules R.23

Bombay High Court8 Jun 2026

For assessee

Treasure Realtors (P.) Ltd. v. State of Maharashtra

Where petitioner defaulted in GST return filing for over six months leading to registration cancellation and failed to pursue a timely appeal, since there was no allegation of fraud, default occurred due to financial constraints proximate to Covid-19 period, and readiness to clear dues was shown, restoration of registration was to be permitted upon payment of dues and compliance within stipulated time

CGST S.29
CGST S.30
CGST Rules R.22

Gauhati High Court1 Jun 2026

For assessee

MD. Nekib Hussain v. Union of India

Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat

CGST S.29
CGST S.30
CGST Rules R.22

Gauhati High Court1 Jun 2026

For assessee

Bhushan Chandra Deka v. Union of India

Where petitioner’s GST registration was cancelled due to non-filing of returns for six months, and appeal was dismissed, petitioner is entitled to restoration upon application and compliance by filing all pending returns and

CGST S.30
CGST S.29
CGST Rules R.22
CGST Rules R.23

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