GST judgments · Batch 25

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

1. N.R. Kulkarni NRK Construction Co. v. Union of India
   Karnataka High Court · 2025-12-09 · W.P. No. 145682 of 2020 · Authorities directed to consider representation, allow returns without interest or penalty as ordered and refrain from coercive action for six months.
2. Super Enterprises v. Union of India
   Patna High Court · 2026-08-28 · CWJC No. 6588 of 2026 · Taxpayer given three weeks to apply for revocation; authority to consider merits without limitation-only rejection within two months.
3. Steel Authority of India Ltd. (Bokaro Steel Plant) v. State of Jharkhand — GST refund interest
   Jharkhand High Court · 2023-06-12 · W.P.(T) No. 3983 of 2022 · Refund claim to be processed on original ARN within three weeks with 6% interest on the refundable amount from the statutory date.
4. State of Karnataka v. Taghar Vasudeva Ambrish
   Supreme Court of India · 2025-12-04 · Civil Appeals Nos. 7846 and 7847 of 2023 · Both State appeals dismissed; Karnataka High Court decision left standing.
5. Maple Overseas Trade Pvt. Ltd. v. State of Madhya Pradesh
   Madhya Pradesh High Court · 2026-09-15 · W.P. No. 15843 of 2026 · Appeal dismissal set aside and matter remanded for hearing; petitioner directed to appear on the date fixed.
6. Sahil Enterprises v. Union of India
   Tripura High Court · 2026-01-06 · W.P.(C) No. 688 of 2022 · Demand order of 7 May 2022 set aside and credit directed to be allowed.
7. G.R. Infra Projects Ltd. v. State of Madhya Pradesh
   Supreme Court of India · 2026-08-19 · Civil Appeal No. 11277 of 2026 · Assessee appeal allowed and challenged notice quashed.
8. Union of India v. Sunil Biyani
   Supreme Court of India · 2026-08-12 · Criminal Appeal arising from SLP(Crl.) No. 12535 of 2026 · Commissioner directed to communicate the order; criminal appeal disposed of, investigation continuing.