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Forum

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 & orders

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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8 rulings found

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BNSS S.483Remove filter
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Punjab & Haryana High Court7 Sept 2026
For assessee
Navinder Singh Sahdev v. Directorate General of Gst Intelligence, Chandigarh
Where petitioners managing payout company and linked firm were accused in GST evasion network misreporting online money-gaming receipts through sham entities and dummy directors, with investigation completed, four months' custody, documentary evidence, and no risk of influence or tampering, further detention would have served no useful purpose and regular bail was to be granted subject to conditions

30

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.69
CGST S.132
BNSS S.483

Punjab & Haryana High Court24 Aug 2026

For assessee

Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate

Where petitioner was accused of availing wrongful ITC using fake invoices without goods movement, remained in custody for about four months, had clean antecedents, case material was documentary, there was no risk of flight or tampering with evidence, and trial was not nearing completion, continued detention was unwarranted and petitioner was entitled to bail subject to conditions

CGST S.69
CGST S.132
BNSS S.483

Rajasthan High Court3 Jul 2026

For revenue

Hansraj Gurjar v. Union of India

Where petitioner arrested for running fake firms and facilitating GST evasion applied for successive bail on parity with co-accused who was granted bail, absence of substantial change in circumstances and distinct, graver role of petitioner compared to co-accused meant parity plea was insufficient, and second bail application was to be dismissed due to strict approach for economic offences

CGST S.132
BNSS S.483

Rajasthan High Court1 Jul 2026

For assessee

Jitendra Yadav v. State of Rajasthan

Where petitioner, a partner in firm alleged to have evaded GST by supplying goods without invoices worth Rs 53.16 crores, faced offences triable by Magistrate with maximum five-year punishment since investigation stood completed and custodial interrogation or recovery was no longer needed, bail was granted as trial would take time

CGST S.132
BNSS S.483

Madhya Pradesh High Court25 Jun 2026

For assessee

Ramu Gupta v. Union of India

Where applicant was arrested for alleged manufacture and misclassification of pan masala using scented supari and lime without registration, but only raw materials for scented supari were seized and machines were sealed, since evidence was documentary or electronic which was already secured and custodial interrogation was not essential, bail was to be granted as maximum punishment was five years and triple test governing grant of bail was duly satisfied

CGST S.69
CGST S.9
CGST S.67
BNSS S.483

Gauhati High Court17 Jun 2026

For assessee

Mukesh Jalan v. State of Assam

Where director of civil construction company was arrested for alleged wrongful ITC based on fabricated invoices for NHIDCL project, all incriminating documents were already seized and petitioner remained over 15 days in custody for an offence punishable up to five years, further detention would not serve purpose and bail was granted considering adverse business impact

CGST S.132
BNSS S.483

Chhattisgarh High Court15 Jun 2026

For assessee

Aman Singh v. Director General Goods and Service Tax Intelligence

Where based on certain statements, financial transactions and operational links, applicant was alleged to have orchestrated creation and operation of firm for fraudulent input tax credit using bogus suppliers and invoices, since there was no unimpeachable document establishing him as proprietor while significant investigation had already been completed, regular bail was to be granted as extended custody and custodial interrogation were not required

CGST S.69
CGST S.132
BNSS S.483

Punjab & Haryana High Court2 Jun 2026

For assessee

Rohit Kumar Gupta v. State of Punjab

Where proprietor of GST-registered iron and steel trading concern was arrested for wrongful ITC claims relying on documentary evidence, with judicial custody exceeding three-and-a-half months, further detention was unwarranted as investigation was based on documents, no flight risk or potential for evidence tampering existed and speedy trial rights demanded grant of bail subject to conditions

CGST S.132
CGST S.69
BNSS S.483
BNSS S.187