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25 judgments · newest first · showing 1–25
Lubrizol Advanced Materials India Pvt Ltd filed a writ petition challenging a GST refund denial of Rs.3,91,560 for May 2024, alleging the tax authority wrongly held that its services did not qualify as "export of services" under Section 2(6) of the Integrated GST Act, 2017. The petitioner relied on …
Lubrizol Advanced Materials India Private Limited filed a writ petition challenging a GST refund rejection of Rs.59,25,579 for February 2024, which the tax authority deemed ineligible because the services were not considered "export of services" under Section 2(6) of the Integrated GST Act, 2017. …
The High Court considered the bail application of Sanjeet Kumar, the owner of M/s Ganga Trading Company, who was arrested in connection with alleged supply of areca nuts in violation of Sections 132(1)(a), (b) and (i) of the CGST Act, 2017. Kumar had been in judicial custody since 1 February 2026, …
Leben Laboratories imported raw materials under the Advance Authorization Scheme, claimed exemption from additional customs duties under Section 3(7) of the Customs Tariff Act, 1975, and later paid IGST on exports, seeking refund under Section 16 of the IGST Act. Between October 2018 and November …
Lubrizol Advanced Materials India Private Limited filed a writ petition challenging a GST refund denial of Rs.2,81,34,966 for January 2025, where the tax authority held the company to be an intermediary and said its services did not qualify as "export of services" under Section 2(6) of the IGST Act, …
The petition filed by Tata Sons Private Ltd. challenged a GST intimation and a show‑cause notice that demanded IGST of Rs 1,524.35 crore on damages paid to NTT Docomo under a London arbitral award, alleging that the settlement constituted a supply of services under Section 7 of the CGST Act, …
Adj Utility APPS Pvt. Ltd. filed a writ petition under Article 226 challenging the denial of adjustment of excess IGST paid inadvertently against ineligible input tax credit, alleging that the department’s reliance on the time‑limit under Section 37(3) of the CGST Act was ultra‑vires. The petitioner …
The Bombay High Court entertained a writ petition under Article 226 challenging two orders dated 19 April 2024 and 9-10 July 2024 issued by the Deputy Commissioner of State Tax, which confirmed GST liability without considering the petitioner’s submissions. The petitioner, Mediaedge CIA India Pvt …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
The respondents, co‑owners of a 42‑room residential building in Bangalore, leased the property to a company which sub‑let it as a hostel for students and working professionals. The respondents sought an advance ruling that the rent received was exempt from GST under Entry 13 of Notification 9/2017, …
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 …
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 …
The case concerned the validity of the "pre‑import condition" introduced by the 2017 amendments to the Foreign Trade Policy 2015‑2020 and related customs notifications, which required exporters to pay IGST and compensation cess on inputs imported under an Advance Authorization (AA) and to satisfy a …
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 …
The petitioners, a consortium of Haj Group Organizers (HGOs) and private tour operators, challenged the levy of service tax/GST on the packages they provide to Indian Haj pilgrims, arguing that the place of supply is outside India and that the Mega Exemption Notification should exempt their …
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 …
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 …
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 …
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 …
