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 …

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 …