Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
670 rulings
Rajasthan High Court
Where tax, interest and penalty were confirmed by Order-in-Original and rectification was rejected without granting hearing, but statutory appeal remedy before Appellate Authority existed, writ petition challenging impugned orders and seeking unblocking was not entertained, and petitioner was directed to avail appellate remedy, with assurance that appeal would be considered on merits without limitation objection
Karnataka High Court
Where petitioner, after transitioning valid CENVAT credit into Electronic Credit Ledger, discharged appeal pre-deposit by debiting this credit, such payment constituted valid compliance as there was no statutory mandate restricting mode to cash, and CBIC administrative instruction could not override statutory provisions or vested credit rights, thus Tribunal’s rejection of such pre-deposit ground was unsustainable and same was to be quashed
Allahabad High Court
Where petitioner challenged penalty above Rs. 1 crore under section 122(1) imposed by Deputy Commissioner after participating on merits, State circulars provided Deputy Commissioner authority for amounts above Rs. 2.5 crores and proper officer jurisdiction, thus, as authority was competent and petitioner had elected to contest on merits, writ petition was not to be entertained and statutory appeal remedy was to be directed
Gauhati High Court
Power conferred under section 67(4) can only be exercised upon initiation of search proceedings and so long search proceedings are continuing, keeping premises of petitioner sealed for last four months was illegal and against mandate of section 67(4), as power under Section 67(4) ceases to exist once search proceedings culminated with seizure of goods, documents, books or things
Punjab & Haryana High Court
Where service of show cause notice and order was effected solely by uploading on GST portal without acknowledgement or response, such portal service was not valid as per Rules of 2017, did not trigger limitation for appeals, and orders passed ex parte in such cases warranted restoration to show cause notice stage for proper adjudication
Karnataka High Court
Where a contractor under a works contract faced additional tax burden due to transition from VAT to GST, having paid differential GST post-regime change, contractor acquired legal right to reimbursement from State, and State as beneficiary is obliged to reimburse the contractor to the extent of GST-attributable liability, subject to verification
Uttarakhand High Court
Where assessee's GST registration was cancelled, appeal was dismissed only on limitation grounds and assessee expressed readiness to file all pending returns and pay entire tax, interest and penalty, liberty to apply for revocation was permitted with direction that authority consider revocation application per statutory scheme after compliance by assessee
Delhi High Court
Where petitioners challenged constitutional validity of section 17(5)(c) and (d) of CGST Act regarding blocked credit for works contract for construction of immovable property invoking functionality test and apprehended loss of benefits due to litigation delay, since challenge was foreclosed by Supreme Court, functionality test was to be applied case wise
Allahabad High Court
Where SCN proposed penalty of Rs. 20,000 but adjudication order confirmed penalty of Rs. 96,000, confirmation of penalty beyond proposed amount was in gross violation of section 75(7), rendering order without jurisdiction, requiring setting aside of such order and remand for fresh decision after affording due hearing
Punjab & Haryana High Court
Where show cause notice or order-in-original was served only through upload on GST portal without any acknowledgment or reply, such portal-only service was insufficient as held in Luxmi Traders v. Union Territory of Chandigarh [2026] 188 terms
Punjab & Haryana High Court
Arrest of director for alleged fraudulent ITC was upheld where supplier wise particulars contained in five page annexure effectively communicated grounds of arrest, timing discrepancy did not vitiate arrest, Magistrate had ensured legal representation and recorded satisfaction regarding compliance with safeguards and custody was justified considering serious non bailable offence and ongoing investigation
Gauhati High Court
Where petitioner filed GST return for 2018-19 on 23.10.2019 and availed ITC, denial of ITC by tax authority was unsustainable since section 16(5) allowed ITC for returns filed up to 30.11.2021, making benefit of ITC for 2018-19 period available to petitioner, thus, order denying ITC was to be set aside
Allahabad High Court
Where SCN invoking extended period for tax or ITC involving fraud was issued without detailing statutory ingredients like fraud, wilful misstatement, or suppression of material facts with intent to evade tax, continuation of proceedings was unsustainable as jurisdictional preconditions were not disclosed, leading to quashing of SCN with liberty to issue a fresh notice in accordance with law
Chhattisgarh High Court
Where petitioner, a private businessman, filed PIL seeking directions for investigation and recovery in alleged tax evasion by specific parties based on supplied documents and previous dismissal for want of locus and same was to be dismissed as petitioner failed to disclose any element of genuine public interest; Security amount deposited by petitioner was to be forfeited
Delhi High Court
Where provisional attachment of bank accounts was ordered under section 83 and one year had lapsed since issuance, attachment ceased by operation of law and accounts were required to be de-frozen, with competent authority to record the one- year cap and banks to de-freeze accounts automatically after expiry absent a fresh valid order
Karnataka High Court
Where contractor executed works contracts spanning KVAT and GST regimes, with portions completed pre-GST but billed and GST paid post-GST without collection from employer, writ petition was to be disposed of in terms of operative portions of order passed in Chandrashekaraiah v. State of Karnataka [2024] 158 proceeding
Allahabad High Court
Where petitioner's registration had been cancelled and no business was carried on thereafter, uploading show cause notice solely on GST portal post-cancellation did not constitute valid service, breaching principles of natural justice, as petitioner was under no obligation to check portal and alternative service modes were required, resulting in demand order being quashed
Rajasthan High Court
Where petitioner challenged show cause notice continuing a previously set aside notice under Section 104, issue had already been adjudicated by Division Bench in Gyankeer Tobacco Products (P.) Ltd. v. Additional Commissioner, CE and (Raj), and with identical circumstances there was no ground to depart from that precedent, allowing writ petition and quashing impugned show cause notice
Karnataka High Court
Where petitioner filed statutory appeal with delay due to pendency of rectification and personal exigency and appeal was dismissed as time-barred, considering contest to levy and specific factual circumstances, delay was to be condoned and statutory appeal was to be restored for decision on merits after hearing
Rajasthan High Court
Where petitioner's GST registration was cancelled due to non-filing of returns for six months and appeal was dismissed solely on ground of delay, since petitioner was uneducated, relied on accountant or advocate, and was genuinely unaware of cancellation, order dismissing appeal was set aside and appellate authority was directed to consider appeal on merits subject to statutory deposits