Here’s a Goods and Service Tax (GST) weekly flashback from 18 To 24 January 2026.
Supreme Court
Assessee Moves Supreme Court Against HC’s Order Imposing Rs. 5 Lakh Costs for Misleading the Court in GST ITC Case
An assessee has approached the Supreme Court challenging a Delhi High Court order that dismissed its writ petition and imposed costs of Rs. 5 lakh, after the High Court found that the petitioner had misled the Court and attempted to evade further legal action in relation to allegedly fraudulent availment of Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime.
Delhi High Court
Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin
The Delhi High Court has expressed serious concern over the continued non-functioning of the Goods and Services Tax (GST) Appellate Tribunal, despite a clear statutory mandate under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017.
Delhi HC Quashes Retrospective GST Registration Cancellation, Imposes Rs. 10K Cost On Assessee
The Delhi High Court has set aside the retrospective cancellation of GST registration holding that a vague and non-specific show cause notice cannot form the basis of such drastic action, while also imposing a cost of Rs. 10,000 on the petitioner for delayed appellate proceedings.
Delhi High Court Directs GST Dept. to Decide Export Refund Claim Within 4 Weeks, Flags Statutory Interest Liability
The Delhi High Court has directed GST authorities to decide a long-pending refund claim arising out of export transactions within a fixed timeframe, while reiterating that failure to process refunds within the statutory period would attract interest under the Central Goods and Services Tax (CGST) Act, 2017.
Rs. 10.9 Lakh GST Demand Invalid as SCN Uploaded On GST Portal Under ‘Additional Notices’ Tab : Delhi HC
The Delhi High Court has set aside a Goods and Services Tax (GST) demand of over Rs. 10.9 lakh raised against a Delhi-based trader, holding that the tax department failed to properly serve a show cause notice, thereby denying the petitioner a reasonable opportunity of being heard.
Bombay High Court
Composite GST SCN Covering Multiple FYs Quashed: Bombay High Court
The Nagpur Bench of the Bombay High Court has quashed a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, holding that clubbed or composite notices covering multiple financial years are impermissible under the statutory scheme of GST law.
13 Insurers Move Bombay HC Against GST Demand on Co-Insurance Premium and Ceding Commission
The 13 insurance companies namely Aditya Birla Health Insurance, Oriental Insurance, SBI General Insurance, IFFCO Tokio General Insurance, Generali Central Insurance, Universal Sompo General Insurance, New India Assurance, Zuno General Insurance, Bharti Management Services, ICICI Lombard General Insurance have approached the Bombay High Court against GST demands raised on co-insurance premium and/or ceding commission.
Whether GST Dept. Can Classify Products at 18% Based on Itemised Sale? Bombay HC Grants Interim Stay
The Bombay High Court has granted interim relief to Himesh Foods, the company that runs the Mad Over Donuts chain in India by staying the operation of an adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017 and the corresponding State GST provisions, observing that similar classification issues are already pending consideration before the Court.
3 Month Gap Between GST SCN and Final Order Is Mandatory: Bombay High Court
The Nagpur Bench Bombay High Court has held that maintaining a mandatory minimum gap of three months between the issuance of a show cause notice under Section 73(2) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the passing of the final adjudication order under Section 73(10) is essential and non-negotiable. Any adjudication completed in violation of this statutory timeline would be unsustainable in law.
Madras High Court
Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues
The Madurai Bench of the Madras High Court has revoked the cancellation of GST registration holding that non-compliance due to health issues can constitute a valid reason for reinstatement.
No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court
The Madurai Bench of the Madras High Court has held that where a taxpayer does not respond to notices issued through one mode—such as uploading on the GST portal—the Proper Officer is duty-bound to explore other valid modes of service prescribed under Section 169(1) of the CGST Act, preferably by Registered Post Acknowledgement Due (RPAD).
GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court
The Madurai Bench of the Madras High Court has condoned a two-day delay in filing a Goods and Services Tax (GST) appeal by a Dindigul-based automobile spare parts dealer, holding that procedural technicalities should not defeat substantial justice.
Maintain Records or Face Consequences: Madras HC Cautions Assessees Against Inconsistent Defences Under GST
In a stern caution to GST assessees, the Madurai Bench of the Madras High Court has ruled that while tax authorities may be restrained from adopting impermissible methods of assessment, assessees cannot take inconsistent or contradictory stands to escape statutory obligations, particularly those relating to maintenance of accounts under the GST law.
Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC
The Madurai Bench of the Madras High Court has set aside a Goods and Services Tax (GST) assessment order passed under Section 73 of the Tamil Nadu GST Act, 2017, holding that the order was issued without granting the assessee an opportunity of personal hearing and that mere uploading of notices on the GST portal, without ensuring effective service, amounts to an empty formality.
Allahabad High Court
Suspension of State Tax Officer in GST Fraud Case Quashed: Allahabad High Court Allows Departmental Inquiry to Continue
The Allahabad High Court has set aside the suspension of a State Tax Officer who was placed under suspension in connection with an alleged fraudulent Input Tax Credit (ITC) claim by a GST-registered firm, holding that the continuation of suspension was not justified when the officer had already submitted an adverse inspection report against the firm.
GST Writ Disposed as GSTAT Becomes Functional: Allahabad HC Grants Extended Window for Appeal
The Allahabad High Court has disposed of a writ petition filed under the Goods and Services Tax (GST) regime after taking note of the constitution and operationalisation of the GST Appellate Tribunal, which had earlier been non-functional, compelling taxpayers to approach High Courts directly.
Punjab and Haryana High Court
DGGI | Huge Discrepancies Between GSTR-3B And GSTR-2B: Punjab & Haryana High Court Denies Anticipatory Bail
The Punjab and Haryana High Court has refused to grant anticipatory bail to Jitender Saharan, who is accused of being a key participant in an alleged large-scale Goods and Services Tax (GST) fraud involving wrongful availment and circulation of Input Tax Credit (ITC) exceeding Rs. 8.24 crore.
Rajasthan High Court
Accused Not Entitled to Discretion in Serious Economic Offences: Rajasthan HC Denies Bail in Rs. 706 Crore GST Evasion Case
The Rajasthan High Court has refused to grant bail to Manoj Vijay, an accused in a high-value Goods and Services Tax (GST) evasion case, holding that the gravity of the alleged economic offence and the conduct of the accused disentitle him from discretionary relief at this stage.
Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University
The Karnataka High Court has quashed a GST demand raised on affiliation fees paid by an International Baccalaureate (IB) school to foreign educational boards, holding that affiliation fees are exempt from GST under the education-related exemption notifications.
Uploading GST Demand Order On Portal Is A Valid Service: Kerala HC Refuses to Entertain Petition After 2 Year Delay
The Kerala High Court has dismissed a writ petition challenging a GST demand order, holding that the petitioner’s prolonged delay of over two years in invoking statutory and constitutional remedies was fatal to the case.
Calcutta High Court
SC’s Mohit Minerals Ruling Applies Retrospectively: Calcutta HC Quashes IGST Demand on Ocean Freight
The Calcutta High Court has set aside an Integrated Goods and Services Tax (IGST) demand raised on ocean freight for imports, holding that the Supreme Court’s decision in Mohit Minerals Pvt. Ltd.applies retrospectively and cannot be diluted by subsequent amendments to notifications.
GST Appellate Authority Can’t Enhance Tax Liability Without Notice and Hearing: Calcutta High Court
The Calcutta High Court has set aside, in part, an appellate order passed under the West Bengal GST regime after holding that the appellate authority unlawfully enhanced the taxpayer’s tax liability without giving an opportunity of hearing, in violation of Section 107(11) of the CGST/WBGST Act, 2017.
Gauhati High Court
Gauhati High Court Stays Coercive Action in GST Dispute Over Consolidated Show Cause Notice Covering Six FYs
The Gauhati High Court has granted interim protection restraining the tax authorities from taking any coercive action, while examining the legality of a single consolidated show cause notice issued for six financial years (2017–18 to 2022–23) under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017.
Gujarat High Court
IGST Refund Claim of Amalgamating Company for Pre-Amalgamation Exports: Gujarat HC to Deliver Judgment Today
The Gujarat High Court is scheduled to pronounce its judgment today in a significant Goods and Services Tax (GST) dispute concerning the entitlement of an amalgamating company to claim refund of Integrated GST (IGST) on exports made prior to its amalgamation. The outcome is keenly awaited as it is expected to have far-reaching implications for companies undergoing corporate restructuring and mergers.
Madhya Pradesh High Court
GST Law Is a Complete Code: MP HC Questions Parallel IPC Prosecution, Grants Anticipatory Bail In ITC Fraud Case
The Madhya Pradesh High Court at Jabalpur has held that has granted anticipatory bail to Dheeraj Gupta, an accused in a high-value GST fraud case involving alleged fake firms and bogus Input Tax Credit (ITC) transactions, while making significant observations on the exclusive nature of the GST law which is a complete code in itself and the impermissibility of parallel prosecution under the IPC for the same set of allegations.
Orissa High Court
Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC
The Orissa High Court has held that GST department are liable to pay interest on refunds arising from IGST levied and collected without authority of law, even if the principal refund was sanctioned within the statutory time limit. The Court made it clear that timely refund does not absolve the State from paying interest where the levy itself is unconstitutional.
AAAR
ITC on Firefighting & Public Health Systems Blocked: Tamil Nadu AAAR Upholds Denial Under Section 17(5) for Factory Expansion
The Tamil Nadu Appellate Authority for Advance Ruling (AAAR) has upheld the denial of Input Tax Credit (ITC) on Goods and Services Tax paid for firefighting systems and public health engineering (PHE) works installed during the expansion of a manufacturing facility, holding that such installations form part of an immovable property and are hit by the blocking provisions of Section 17(5)(c) and 17(5)(d) of the CGST/TNGST Acts, 2017.
Read More: GST On Gold In India: 2026 Update
