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Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

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69 rulings found

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Madras High Court1 Sept 2026
Syed Ahamed Ibrahim v. Assistant Commissioner (ST) (RAL) (FAC)
Where assessee’s credit ledger was blocked under rule 86A pending appeal on wrongful ITC availment and statutory pre-deposit was made from electronic cash ledger, blocking under rule 86A remained provisional and capped at one year, deemed stay on recovery operated from appeal filing, prohibiting appropriation but not affecting ongoing blocking, thus unblocking request required consideration within rule 86A framework

Appeals to Appellate Tribunal22

Anti-profiteering20

Arrest & bail16

Interest & waiver14

Levy & collection14

Recovery & attachment14

Supply & valuation14

Detention in transit12

Government contractors11

Offences & prosecution11

Classification & rate9

Officers & jurisdiction7

Search & seizure7

Transitional provisions5

Advance ruling3

Writs & constitutional remedies3

CGST Rules R.86A

Karnataka High Court1 Sept 2026

For assesseeRemanded

Sunrise Crop Science v. Commercial Tax Officer

Where petitioner filed appeal beyond condonable period due to medical ailments supported by medical certificate and appeal was dismissed as time-barred, delay was satisfactorily explained, rejection order was set aside and appeal was restored for consideration on merits after affording hearing, keeping all contentions open

CGST S.107

Supreme Court1 Sept 2026

For revenue

Ajaybhai Natwarbhai ODD v. Additional Commissioner (Anti-Evasion)

Where assessee, having filed a writ petition, sought permission during hearing to withdraw with liberty to pursue statutory appellate remedy before appropriate forum, such withdrawal was permitted, and writ petition was disposed of as withdrawn; SLP challenging impugned order was dismissed, as instant Court found no ground to entertain it, while granting liberty to raise all grounds before GSTAT

CGST S.112
CGST S.107

Bombay High Court31 Aug 2026

For assesseeRemanded

BA Continuum India (P.) Ltd. v. State of Maharashtra

Where assessee’s refund appeal was dismissed by Appellate Authority solely for non-attendance without addressing merits or providing a speaking order, such non-speaking dismissal violated statutory mandate and principles of natural justice, warranting quashing of impugned order and restoration of appeal for merit-based adjudication

CGST S.107

Bombay High Court28 Aug 2026

For assessee

IBM India (P.) Ltd. v. Union of India

Where pre-deposit was made for appeal and First Appellate Authority dropped part of tax demand with no departmental appeal against that portion, petitioner was entitled to proportionate refund of pre-deposit for amount set aside, as insistence on finality for entire proceedings was erroneous and retention of such amount was unauthorized in law

CGST S.107
CGST S.54
Constitution Art.265

Madras High Court28 Aug 2026

For revenue

Tvl Nualco (P.) Ltd. v. Office of the Assistant Commissioner (ST)

Where petitioner's electronic credit ledger was blocked under Rule 86A upon finding of bill trading by supplier, and petitioner sought to use blocked ITC for appellate pre-deposit under Section 49(4) read with Section 107, use of credit ledger for pre-deposit is ordinarily permitted but is barred when credit stands blocked, as Section 49(4) does not confer absolute right to such use during blockage

CGST S.107
CGST S.49
CGST Rules R.86A

Rajasthan High Court21 Aug 2026

For assesseeRemanded

Pokran Co-operative Marketing Society Ltd. v. State of Rajasthan

Where statutory GST appeal was dismissed as time barred and delay in filing was due to medical circumstances beyond control, writ jurisdiction could be invoked in such exceptional cases to advance justice, warranting condonation of delay so that appeal could be heard on merits, subject to statutory deposit requirements and late fee payments

CGST S.107
Constitution Art.226
Constitution Art.227

Rajasthan High Court18 Aug 2026

For assessee

Shree Mangal Proteins Ltd. v. Superintendent, Central Goods and Service Tax

Where SCNs and OIO were only uploaded on portal without effective service or acknowledgment to petitioner, causing delayed appeal filing, limitation period was not triggered and appellate authority's dismissal of appeal as time-barred was unjustified, delay was condoned and appeal restored for decision on merits in line with consistent writ rulings

CGST S.107
CGST S.169

Rajasthan High Court13 Aug 2026

For assessee

Rythm v. State of Rajasthan

Where assessee remained unaware of GST demand order due to it being uploaded only on portal under Additional Notices and Orders and not served manually, and e-filing of appeal stood blocked as time-barred, delay in filing appeal was condoned considering circumstances were beyond assessee's control and Appellate Authority was required to adjudicate appeal on merits

CGST S.107

Rajasthan High Court13 Aug 2026

For assessee

Thok Bhav.com v. State of Rajasthan

Where demand was confirmed against assessee and order was uploaded on portal under additional notices and orders tab, and assessee approached instant court with delay of 124 days, having satisfied that delay was due to reasons beyond control of assessee, appellate authority was to be directed to entertain appeal if same was filed within 30 days

CGST S.107

Calcutta High Court13 Aug 2026

For assesseeRemanded

Kulik Plywood (P.) Ltd. v. State of West Bengal

Where SCN was uploaded only under Additional Notice and Orders on GST portal without separate intimation and assessee consequently could not respond within prescribed time, dismissal of appeal under section 107 solely on limitation without examining merits was held unsustainable and appellate order was quashed with direction to admit appeal and decide matter on merits after hearing

CGST S.107
CGST S.169

Rajasthan High Court13 Aug 2026

For assessee

KLM Power and Infrastructure Co. v. State of Rajasthan

Where order was uploaded only on GST portal without any manual service or personal hearing, and assessee became aware of recovery only after bank placed lien, limitation did not begin from portal upload without acknowledgement, so delay in filing appeal was condonable as reasons were beyond assessee's control, and Appellate Authority was to hear appeal on merits

CGST S.107
CGST S.169

Gujarat High Court13 Aug 2026

For assesseeRemanded

Kanan International (P.) Ltd. v. Union of India

Where refund was rejected, rectification sought within statutory period was disposed by a reasoned order, and appeal was filed against both rejection and rectification, limitation for appeal must be computed from rectification order and not from earlier rejection, thus, appellate authority erred in treating appeal as time- barred based on original order and matter was liable for decision on merits

CGST S.107
CGST S.161

Rajasthan High Court11 Aug 2026

For assessee

Kalu Ram v. State of Rajasthan

Where assessee filed statutory appeal after inordinate delay contending non- service of order as it was only uploaded on GST portal and became aware only upon bank account attachment, writ jurisdiction permitted condonation since delay arose from factors beyond control and denying appeal on merits would cause grave prejudice, so delay in filing was condoned and matter remitted for hearing subject to pre-deposit conditions

CGST S.107

Rajasthan High Court10 Aug 2026

For revenue

Innotex (India) (P.) Ltd. v. State of Rajasthan

Where tax, interest and penalty were confirmed by Order-in-Original and rectification was rejected without granting hearing, but statutory appeal remedy before Appellate Authority existed, writ petition challenging impugned orders and seeking unblocking was not entertained, and petitioner was directed to avail appellate remedy, with assurance that appeal would be considered on merits without limitation objection

CGST S.107
CGST S.73
CGST S.161

Karnataka High Court6 Aug 2026

For assesseeRemanded

Atharv Enterprises v. Joint Commissioner of Commercial Taxes (Appeal)

Where petitioner filed statutory appeal with delay due to pendency of rectification and personal exigency and appeal was dismissed as time-barred, considering contest to levy and specific factual circumstances, delay was to be condoned and statutory appeal was to be restored for decision on merits after hearing

CGST S.107

Rajasthan High Court6 Aug 2026

For assesseeRemanded

Mangaldev Construction Company v. Commissioner, Central Goods and Service Tax

Where petitioner's GST registration was cancelled due to non-filing of returns for six months and appeal was dismissed solely on ground of delay, since petitioner was uneducated, relied on accountant or advocate, and was genuinely unaware of cancellation, order dismissing appeal was set aside and appellate authority was directed to consider appeal on merits subject to statutory deposits

CGST S.107

Bombay High Court5 Aug 2026

For revenue

Mahapuja Ltd. v. Office of the Commissioner of CGST and Central Excise Mumbai Central

Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued

CGST S.107
CGST S.75

Gujarat High Court3 Aug 2026

For assesseeRemanded

Adinath Rice Mill v. Union of India

Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits

CGST S.107
CGST S.74
CGST Rules R.108

Delhi High Court3 Aug 2026

For revenue

Armour Security India Ltd. v. Union of India

Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal

CGST S.107
CGST S.74
CGST S.76

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