Central Goods and Services Tax Act, 2017

Vardan Associates Pvt. Ltd., a contractor registered under the CGST and West Bengal GST Acts, moved a capital goods machine from Uttar Pradesh to West Bengal using an e‑way bill that expired before the consignment entered West Bengal. The goods were detained and the authorities demanded GST of Rs 54 lakhs and an equal …

Jindal Drugs Ltd. imported cocoa butter and cocoa powder and also received the same from its Jammu unit, then affixed two additional labels on each carton at its Taloja plant before exporting the goods. The Commissioner of Central Excise challenged the company's claim of CENVAT credit and export rebate, arguing that th…

The Union of India challenged a Delhi High Court order that read down paragraph 4 of a GST circular dated 29‑12‑2017, which barred rectification of Form GSTR‑3B for the month in which an error occurred. Bharti Airtel Ltd. (respondent No.1) argued that due to the non‑operability of Form GSTR‑2A in July‑September 2017 it…

The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's warrant, relying on the Om…

The appellant, a dealer in red arecanut, had its consignment detained by the GST Mobile Squad and was served a show‑cause notice under section 129(3) of the CGST Act. The appellant filed objections but, due to business exigencies, paid the tax and penalty amount of Rs 7,20,440 under protest and the goods were released …

The Karnataka and Kerala legislatures enacted the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005 to levy taxes on lottery schemes, including those organised by the Government of India or other states. The High Courts of Karnataka and Kerala held that the statutes were unconstitutio…

The Supreme Court examined whether mobile service providers (MSPs) could claim CENVAT credit on excise duties paid for mobile towers and prefabricated buildings (PFBs) used in their networks. The dispute arose from conflicting decisions of the Bombay High Court, which held the towers and PFBs to be immovable property a…

The Supreme Court examined a batch of appeals arising from the Telangana, Gujarat and Maharashtra High Courts concerning the Constitution (101st Amendment) Act, 2016 which introduced GST and created Article 246A. The Court held that Section 19 of the Amendment is a transitional provision allowing states and Parliament …

M/s Radha Krishan Industries challenged two orders of provisional attachment of its receivables issued by the Joint Commissioner under Section 83 of the Himachal Pradesh Goods and Service Tax Act, 2017, alleging that the orders were ultra vires, lacked a requisite opinion based on tangible material, and violated Rule 1…

The Supreme Court examined whether the GST Council’s recommendations are binding on Parliament and the States, and whether the import of goods on a CIF basis creates an inter‑state supply that makes the Indian importer the deemed recipient of shipping services. It held that the Council’s recommendations are merely pers…

Willowood Chemicals and another filed writ petitions alleging that the Union of India delayed refunds of integrated tax on exports for periods ranging from 94 to 290 days, violating Sections 16 and 20 of the IGST Act and Sections 54 and 56 of the CGST Act. The Gujarat High Court awarded simple interest at 9% per annum …

The appellants, Hero Motocorp Ltd. and Sun Pharma Laboratories Ltd., relied on a 2003 Office Memorandum and notification that granted 100% excise duty exemption for ten years to industrial units in Uttarakhand and Himachal Pradesh. After the introduction of the GST regime, the Union of India rescinded those exemptions …

The State of Gujarat appealed against a Gujarat High Court order that had directed the GST authority to complete an adjudicatory process within eight weeks and had granted the respondents protection from arrest after they were served summons under Section 69 of the CGST Act, 2017 for interrogation. The respondents, fea…

M/s Armour Security (India) Ltd., a security services company, received a show‑cause notice under Section 73 of the CGST Act from the State GST authority for alleged tax deficiencies. Subsequently, the Central GST authority conducted a search and issued two summons under Section 70 to the company's directors to produce…

The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of October 2023 had au…

The State of Goa sought deletion from three writ petitions filed in the High Court of Sikkim challenging a Goa notification levying a 14% GST on lotteries. Goa argued that a state‑legislated notification could not be judicially reviewed by a high court of another state and that no cause of action arose within Sikkim. T…

The Supreme Court examined whether the first proviso of Section 54(3) of the Central Goods and Services Tax Act, 2017 imposes a substantive restriction on refunds of unutilised input tax credit (ITC) arising from an inverted duty structure, and whether Rule 89(5) of the CGST Rules, which limits the refund calculation t…

The respondent, Paresh Nathalal Chauhan, filed a writ petition seeking protection from arrest under the GST Act, prompting the Gujarat High Court to issue an interim order that criticised the prolonged presence of a search party at his residence as unauthorized. The High Court also observed that the good‑faith protecti…

The Union of India moved several transfer petitions under Article 139A of the Constitution seeking to shift more than 140 writ petitions, pending in 18 High Courts, that challenge the constitutional validity of the Payment of Bonus (Amendment) Act, 2015. The petitions argued that the amendments – which raised salary th…

The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section 153 applies only to th…

Petitioner Ratnambar Kaushik was arrested for allegedly transporting 90,520 kg of raw unmanufactured tobacco in seven trucks for clandestine manufacture of zarda, thereby evading GST under Sections 132(1)(a), (h), (k), (l) and 132(5) of the Central Goods and Services Tax Act, 2017. The investigation was completed and a…

The Reserve Bank of India (RBI) issued a Statement and a Circular in April 2018 directing banks and other regulated entities to cease dealing with persons or entities dealing in virtual currencies (VCs) and to exit existing relationships within three months. The petitioners – a trade association and several cryptocurre…

Skill Lotto Solutions Pvt. Ltd., an authorised agent for Punjab lotteries, filed a writ petition under Art.32 challenging the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds that the definition of ‘goods’ in s.2(52) – which includes actionable claims – is unconstitutional and that taxing lottery, bet…

The appellant, M/s Safari Retreats, constructed a shopping mall and accumulated input tax credit (ITC) on the inputs used for construction, but was denied ITC on the GST payable on rental income because Section 17(5)(d) of the CGST Act blocks credit for construction of immovable property on the taxpayer's own account. …

The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same taxable event. Mohit Miner…

The Assistant Commissioner of State Tax detained a consignment of steel on the ground that the purchaser, M/s Commercial Steel Ltd., was attempting to evade SGST and CGST by treating an inter‑State sale as a local sale. The respondent paid the tax and penalty and the goods were released, after which it filed a writ pet…