GST judgments · Batch 23

3 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Jain Cement Udyog v. Union of India & Anr.
   Delhi High Court · 2026-09-17 · W.P.(C) 13622/2026 · The writ and applications were disposed of; taxpayer relegated to appeal under section 107 with liberty to seek exclusion of the writ-pendency period under section 14 of the Limitation Act.
2. Moral Pharmaceuticals Pvt. Ltd. v. Union of India & Ors.
   Patna High Court · 2026-09-18 · CWJC No. 5336 of 2025 · Writ disposed of with liberty to appeal within 30 days of judgment; the appellate authority was directed not to reject the appeal as time-barred in the stated circumstances.
3. Goodluck India Ltd. & Anr. v. Union of India & Ors. (connected appeals)
   Supreme Court of India · 2026-08-06 · SLP(C) No. 24550 of 2025 with connected appeals · Government appeals dismissed; assessee SLPs challenging validity of the old rule dismissed as infructuous. Registries were asked to place pending analogous High Court cases before roster benches promptly.