Bombay HC: West India Continental v. UOI and Ors. Background: The petitioner, West India Continental Oils Fats Pvt. Ltd., engaged in importing palm oil, had paid ₹2.62 crore as IGST on ocean freight under reverse charge, in terms of Notifications No. 8/2017 and 10/2017 – Integrated Tax (Rate). Subsequently, these notifications were declared unconstitutional …

Kerala High Court- U.S. Technology International Pvt. Ltd. vs. The State of Kerala & Ors. :WP(C) No. 14760 of 2025   Background: The petitioner challenged an adverse assessment order for FY 2018-19 where tax was demanded due to a mismatch between GSTR-3B and GSTR-2A figures. The petitioner claimed this discrepancy stemmed from a data duplication …

Orissa High Court.- Abhijit Nayak vs The Commr. of (CT & GST) and Ors. : Writ Petition No. 32643 of 2025 Background:- The petitioner assailed the order dated 8th February, 2022 passed under Section 74 of the GST Act for the tax periods July, 2017 to March, 2018, which stood affirmed by the Appellate Authority …

Delhi High Court: Kemexel Ecommerce Pvt. Ltd. v. STO: Writ Petition No. 16555/2025 Background: Kemexel Ecommerce Pvt. Ltd. received a notice under Section 61 of the Delhi GST Act regarding discrepancies in its GST returns for 2019-2020. After submitting explanations and documents, the tax department accepted the petitioner’s explanation and closed the matter by order …

Delhi HC: Gurudas Mallik Thakur V Commissioner of CGST & Anr. : W.P.(C) 5083/2025 Background The Petitions was filed challenging the Impugned order passed by the Commissioner of CGST. The Petitioners were the directors of the company engaged in business of manpower recruitment. An investigation was conducted against the company wherein it was alleged that …

Supreme Court: Vineet Jain V UOI   Background: The Appellant was alleged of the offences under Section 132(1) clause (c), (f) and (h) of the CGST Act, 2017. The chargesheet was filed and the Appellant was under custody for nearly seven months. The Trial Court and Rajasthan HC denied the benefit of bail and ultimately …

Kerala HC: Indian Medical Association v. UOI and Ors. Background: The petitioner challenged the constitutional validity of Section 2(17)(e), Section 7(1)(aa), and its Explanation – treat transactions between clubscor associations and their members as ‘supply’ under GST considering the principle of mutuality where the person cannot make supply to themselves. The Petitioner contended that …

Supreme Court: CBIC V M/s Aberdare Technologies Pvt. Ltd. : SLP (C) Diary No. 6332/2025 Background: The petitioner, CBIC filed SLP challenging the order of Bombay High Court in the case of Aberdare Technologies Private Limited vs. Central Board of Indirect Taxes and Customs and Ors., wherein the BHC had directed Petitioner to open …

Delhi HC: Creative Travels Pvt. Ltd. V. Union of India & Ors. W.P.(C) 16771/2022 Background: The petition was filed by the Petitioner Creative Travels Pvt Ltd, challenging a show cause notice (SCN) issued under the proviso to Section 73(1) of the Finance Act, 1994. The dispute revolves around the imposition of service tax. The tax …

Jharkhand HC: M/S BLA Infrastructure Private Limited V The State Of Jharkhand : 2025 (2) TMI (352) Background: The petitioner, BLA Infrastructure Private Limited, is a registered dealer under the Goods & Services Tax Act, involved in the business of loading, unloading, and transporting coal. In January 2021, the petitioner was issued a show-cause notice …