Category Archives: GST

Delhi High Court: Quashing Of GST Orders Against Amalgamated Entities Subject To Full Pre-Deposit This ruling (delivered in March 2026) highlights the interplay between corporate restructuring (NCLT schemes) and GST liability. It establishes that while a non-existent entity cannot be pursued, the successor (amalgamated) entity must still prove its case, often requiring a “pre-deposit” to… Read More »

Economic Offences Treated As Heinous Crimes: High Court Denies Bail In Large-Scale GST ITC Racket In a significant ruling delivered on February 26, 2026, the Allahabad High Court (Justice Samit Gopal) rejected the bail applications of three key individuals accused of orchestrating a massive Input Tax Credit (ITC) fraud. The court emphasized that the financial… Read More »

Jurisdictional Validity of Joint Commissioner in Fake Billing Adjudication: High Court Ruling This ruling (delivered in October 2025) addresses a critical jurisdictional challenge regarding the power of a Joint Commissioner to adjudicate fraud cases under Section 74 and impose penalties under Section 122. The Telangana High Court clarified that administrative circulars issued during the pendency… Read More »

IIMs as Specified Persons for GST TDS and Determining the Two-and-a-Half Lakh Threshold This ruling (February 2026) provides critical clarity for the Indian Institutes of Management (IIMs) and other statutory bodies regarding their obligations as “Deductors” under the GST regime. The Gujarat Authority for Advance Ruling (AAR) addressed two primary questions: the status of an… Read More »

Restoration of GST Registration Following Compliance and Payment This significant ruling (February 2026) reinforces a balanced judicial approach: while non-filing of returns for six months is a valid ground for cancellation, it is a curable procedural default. The Gauhati High Court emphasized that the GST law aims for revenue collection and compliance, not the permanent… Read More »

The GST Classification Battle: Interactive Flat Panel Displays (IFPDs) vs. Monitors This significant ruling for AY 2025-26 (delivered in August 2025) settles a high-stakes classification dispute between the “ADP Machine” category (Automatic Data Processing) and “Other Monitors.”At its core, this case determines whether your IFPD is a “smart computer” (taxed at 18%) or a “large… Read More »

Rajasthan High Court Stays GST Proceedings Over Improper Delegation of Summoning Powers This landmark interim ruling (July 2025) addresses a fundamental jurisdictional question: Who has the authority to delegate quasi-judicial powers like issuing summons? The Rajasthan High Court has signaled that the current administrative structure of delegating these powers to Superintendents may be legally flawed.… Read More »

Executive Circulars vs. Statutory Rights: Calcutta High Court on Inverted Duty Structure Refunds In this significant ruling (February 2026), the Calcutta High Court (following a trend seen in the Gujarat High Court in Kush Proteins and Patanjali Foods) clarified that the date of filing an application cannot be used to retrospectively deny a refund that… Read More »

No Anti-Profiteering In Pure Post-GST Projects: A Legal Analysis This ruling (delivered in March 2026) clarifies the jurisdictional boundaries of Section 171 of the CGST Act. The Delhi High Court/Authority affirmed that the anti-profiteering mechanism is not a general price-control tool but a specific measure to ensure transition-period benefits reach the consumer. The Legal Issue… Read More »

The Risk Of Purchasing From Suspended Suppliers: High Court Upholds Goods Detention This ruling (delivered in early 2026) serves as a stern warning to registered traders regarding their “due diligence” obligations. The Allahabad High Court clarified that a tax invoice issued by a supplier whose registration is under suspension is legally invalid, stripping the buyer… Read More »