The petitioner sought refund of Rs. 33 lakh deposited during a DGGI investigation, which had been allowed by the First Appellate Authority. However, the Deputy Commissioner refused to consider the refund application on the ground that the Department still had time under Section 112(3) of the CGST Act to file an appeal before the GST …

Supreme Court: UOI v. M/s KK Alloys The petitioner challenged the negative blocking of its Electronic Credit Ledger under Rule 86A of the CGST Rules, contending that the authorities had blocked ITC exceeding the credit available in the ECL by creating a negative balance.  The Punjab & Haryana High Court held that Rule 86A …

Tripura High Court: Sri Shekhar Chandra Podder v. UOI and Ors. The main question before the Court was whether the Show Cause Notice issued under Section 74 was barred by limitation, and whether the extension granted for furnishing the annual return for FY 2017-18 under Notification No. 06/2020 dated 03.02.2020 also extended the time …

Madras High Court: Guru and Co. v. UOI and Ors.  The petitioners challenged Notifications Nos. 27/2017 and 28/2017 (CGST/IGST) and the corresponding State Notifications, contending that the Government had expanded the scope of GST by introducing the expression “enforceable right in a court of law”, which was not part of the GST Council’s recommendations. …

Bombay High Court: M/s. Rollmet LLP, and Ors. v. The UOI and Ors. Consolidated show cause notices issued under Sections 73 and 74 of the CGST Act were challenged on the ground that multiple financial years cannot be clubbed together. The department argued that the Act does not prohibit issuance of a composite …

Madras High Court: Bharathidasan University v. Joint Commissioner of GST(ST-Intelligence), Trichy Division The court upheld the GST demand on affiliation and inspection fees collected by the University, holding that such services do not fall within the scope of the exemption provided to educational institutions under Notification No. 12/2017. The Court held that the GST …

Bombay High Court: Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra Writ Petition (L) No. 4698 of 2026 The recovery proceedings were initiated against the petitioner despite pendency of appeal before the GST Appellate Tribunal and despite payment of required pre-deposit. The petitioner contended that the Tribunal had no power to grant interim …

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 …