IMPORTANT GST CASE LAWS 09.10.2025 Section/Issue Case Law Title Brief Summary Citation Relevant Act Transitional Credit Airports Authority of India vs. Union of India HC directed the Airports Authority of India (AAI) to approach the appellate authority against the order rejecting its claim for CENVAT/Transitional Credit. The court held that interference under writ… Read More »
A court refused to grant an unconditional stay on a GST demand in a case challenging the constitutional validity of Section 16(2)(c) of the CGST Act. Issue In a writ petition that challenges the constitutional validity of Section 16(2)(c) of the CGST Act, is a taxpayer entitled to an unconditional stay on the recovery of… Read More »
No unconditional stay was granted on a demand while challenging Section 16(2)(c).1 Issue In a writ petition that challenges the constitutional validity of Section 16(2)(c) of the CGST Act, is a taxpayer entitled to an unconditional stay on the recovery of a tax demand, especially when other High Courts have already upheld the validity… Read More »
A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition challenging an adjudication order on the grounds of a violation of natural justice (specifically, improper service of a hearing notice), when a comprehensive statutory appellate remedy is available to the taxpayer under the GST… Read More »
A Metro Rail Corporation is not a “Governmental Authority” for a GST exemption. Issue Does a Metro Rail Corporation, which is set up as a 50:50 joint venture between the Central and State Governments, qualify as a “Governmental Authority” under the specific definition in GST law, thereby making the concessions it grants for project funding… Read More »
A taxpayer must exhaust the statutory appeal remedy before filing a writ petition. Issue Should a High Court entertain a writ petition against an order that rejects a claim for transitional CENVAT credit, especially when the dispute involves the verification of documents and a statutory appellate remedy is available to the taxpayer under the GST… Read More »
A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition that challenges an adjudication order on the grounds of a violation of natural justice (specifically, improper service of a hearing notice), when a comprehensive statutory appellate remedy is available to the taxpayer under the… Read More »
GST Rate Cuts Empower Farmers, Artisans, and MSMEs in Arunachal Pradesh The recent Goods and Services Tax (GST) rate rationalization, primarily through cuts from 12% to 5% across various products, is set to boost Arunachal Pradesh’s economy by improving affordability, market access, and strengthening local industries. Key Sectoral Benefits from Rate Reductions Handicrafts and… Read More »
A court provided relief from multiple pre-deposits for overlapping GST demands. Issue When a taxpayer is faced with multiple, overlapping demand orders and notices from different GST authorities for the exact same issue and period, what is the appropriate legal remedy, and can a High Court provide relief from the statutory requirement of making a… Read More »
A taxpayer must exhaust the statutory appeal remedy before filing a writ petition. Issue Should the High Court or Supreme Court interfere with a GST demand order through a writ petition or a Special Leave Petition (SLP), especially when a statutory appeal remedy is available under the GST Act and the core issue involves the… Read More »