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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

Decision date

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126 rulings found

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Calcutta High Court22 Jul 2026
For assesseeRemanded
B. Enterprise v. State of West Bengal
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity

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 S.169
CGST S.73

Calcutta High Court21 Jul 2026

For assesseeRemanded

B. Enterprise v. State of West Bengal

Where SCN proposing ITC reversal was issued for discrepancies flagged during relevant period but failed to specify hearing details and was uploaded under 'Additional notices and orders' tab instead of proper portal mode, ex parte order violated principles of natural justice, requiring order to be set aside and matter reconsidered after providing proper hearing opportunity

CGST S.73
CGST S.75
CGST S.169

Punjab & Haryana High Court21 Jul 2026

For assesseeRemanded

Luxmi Traders v. Union Territory of Chandigarh

Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers

CGST S.169
CGST S.107
CGST S.146

Andhra Pradesh High Court20 Jul 2026

For assesseeRemanded

Modern Engineers and Contractors v. Deputy Assistant Commissioner ST

Where assessee challenged summary assessment order lacking both signature of Assessing Officer and Document Identification Number, such procedural defects were found not curable under sections 160 or 169, and signature on assessment order was mandatory, rendering impugned unsigned assessment order inherently invalid and liable to be set aside

CGST S.160
CGST S.169

Karnataka High Court17 Jul 2026

For assesseeRemanded

BKR Services (P.) Ltd. v. State of Karnataka

DRC-13 garnishee notices could not be issued against a private limited company, distinct from deceased’s proprietary concern, for recovery of latter’s GST dues; as adjudication orders also failed to consider post-death liability, DRC-13 notices, orders and DRC-07 summaries were quashed, with proceedings restored for fresh decision. GST: GST adjudication orders were quashed where, despite sole proprietor’s death being intimated, authorities failed to examine applicability of Section 93(1)(a)/(b) before proceeding against alleged legal heirs; objection to multiple SCNs for same period was left open for consideration after detailed replies, with proceedings restored for fresh decision

CGST S.79
CGST Rules R.145
CGST S.93
CGST S.73

Patna High Court16 Jul 2026

For assesseeRemanded

Subhash Kumar Sah v. Commissioner, CGST and CX

Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision

CGST S.169
CGST S.29
CGST Rules R.22

Chhattisgarh High Court16 Jul 2026

For assesseeRemanded

N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax

Where show cause notice under section 74 did not disclose specific reasons and relied-upon documents were not supplied to petitioner, statutory requirement was not fulfilled and denial of opportunity vitiated proceedings, rendering consequent recovery and bank account attachment legally unsustainable and requiring fresh issuance of show cause notice with specific reasons

CGST S.74
CGST S.79
CGST S.83

Rajasthan High Court16 Jul 2026

For assesseeRemanded

Ramhari and Brothers v. Joint Commissioner (State Tax)

Where petitioner, a sole proprietorship trading in oil, faced recovery of GST without any notice in Form GST ASMT-10 and learned of proceedings only after recovery, absence of mandatory notice and opportunity to explain discrepancies rendered adjudication and recovery actions invalid, leading to quashing of demands with liberty for fresh proceedings as per law

CGST S.61
CGST Rules R.99

Calcutta High Court16 Jul 2026

For assesseeRemanded

Raju Ghosh v. State of West Bengal

Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing

CGST S.169
CGST S.73
CGST S.107

Calcutta High Court16 Jul 2026

For assesseeRemanded

Raju Ghosh v. State of WB

Where show cause notice for tax periods was improperly served electronically under a portal tab not reasonably expected to provide notice, resulting in petitioner remaining unaware until recovery proceedings and appeal was dismissed as time-barred without merits, denial of natural justice was established, delay explained, and appellate order was quashed with direction to decide appeal on merits

CGST S.107
CGST S.169

Calcutta High Court16 Jul 2026

For assesseeRemanded

Raju Sharma v. Assistant Commissioner of State Tax, Bureau of Investigation

Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity

CGST S.122
CGST S.75
CGST S.136

Andhra Pradesh High Court15 Jul 2026

For assesseeRemanded

Kagga Pandu Ranga Rao v. Assistant Commissioner ST

Where assessment order was issued and uploaded without mandatory Document Identification Number despite CBIC circular, such omission rendered order non-est and invalid, and uploading on portal could not cure defect, making assessment liable to be set aside with liberty for fresh assessment after due notice and DIN assignment

CGST S.160
CGST S.168

Orissa High Court15 Jul 2026

For assesseeRemanded

Magnum Estates (P.) Ltd. v. Additional Commissioner, GST (Appeals)

Where assessee's appeal faced statutory pre-deposit difficulties due to misclassification of interest as tax in DRC-07 and rectification was time-barred, remanding case to Appellate Authority for fresh hearing was necessary since relegating assessee to GSTAT appeal would not serve justice and disputed matters on ITC reversal, interest and penalty required reconsideration on merits

CGST S.107
CGST S.50
CGST S.73
CGST S.112
+1

Madras High Court14 Jul 2026

For assesseeRemanded

Vishwanath Industries Infra Solutions (P.) Ltd. v. Assistant Commissioner of Customs

Where petitioner’s refund claims for were rejected due to portal glitches and lack of manual redressal, refund statutorily recognized could not be denied on such technical grounds, and respondent was required to accept physical documents, process claims manually, and issue refund orders in accordance with statutory entitlements

CGST S.54

Madras High Court14 Jul 2026

For assesseeRemanded

Eclipse Hospitality LLP (Earlier known as Viralminda Properties LLP) v. Superintendent of Central Excise GST Range I Adyar Division Chennai South

Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions

CGST S.25
CGST S.37
CGST Rules R.9

Allahabad High Court10 Jul 2026

For assesseeRemanded

Round Pay Voice Tech v. State of U.P

Where adjudication order demanding tax, interest and penalty exceeded quantum proposed in SCN and introduced grounds beyond notice, action was contrary to statutory mandate that final demand cannot exceed notice amount or rest on grounds beyond notice, thus, impugned order raising higher demand was unsustainable

CGST S.75

Calcutta High Court9 Jul 2026

For assesseeRemanded

Shyam Traders v. State of West Bengal

Statutory appellate powers which permitted only confirmation, modification or annulment, where Appellate Authority, while dealing with ex parte order confirming tax, interest and penalty for alleged short- payment on outward supplies and availing excess ITC, directed parties to appear before Adjudicating Authority for further proceeding, such remand exceeded statutory appellate powers and Appellate Authority should decide issue within statutory limits. GST: Where despite express statutory prohibition, Appellate Authority remanded matter to Adjudicating Authority for allowing admissible ITC while rectification was rejected as time-barred without addressing jurisdictional defect, both orders were to be set aside; writ remedy was maintainable despite existence of alternative appellate remedy

CGST S.107
CGST S.161

Karnataka High Court9 Jul 2026

For assesseeRemanded

Sepl Infra (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals)

Failure to upload an adjudication order in regular portal tab, coupled with non- service of full order and subsequent delayed knowledge, justified writ interference despite limitation; dismissal of statutory appeal was set aside, delay condoned and appeal restored for adjudication on merits, assessee having made statutory pre- deposit. GST: Coercive garnishee recovery during pendency of a statutory appeal, despite requisite pre-deposit, was unjustified; in view of appellate restoration, garnishee order was quashed, while dismissal of appeal as time-barred was set aside and delay condoned, with appeal restored for decision on merits

CGST S.107
CGST S.79
CGST S.78

Himachal Pradesh High Court8 Jul 2026

For assesseeRemanded

Rajat Bansal v. Commissioner of Central Goods & Services Tax (CGST)

Where order dated 17.01.2025 cancelled registration retrospectively from 15.03.2022 without recording reasons for such retrospectivity in SCN or order, even though material showed no functioning unit at declared premises, retrospective cancellation was to be set aside and petitioner was entitled to a fresh reasoned decision on effective date, with actions post 17.01.2025 remaining intact

CGST S.29
CGST Rules R.21
CGST Rules R.22

Himachal Pradesh High Court8 Jul 2026

For assesseeRemanded

Friends Alloys v. Union of India

Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days

CGST S.107
CGST S.74

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