GST judgments · Batch 26

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

1. Parag Garg v. Commissioner (Adjudication), CGST Delhi West
   Delhi High Court · 2026-09-29 · W.P.(C) 13883/2026 with connected petitions · section 122(1A) CGST penalty can reach any person, not only taxable persons, but only for acts on or after 1 January 2021.
2. Star Traders through proprietor Atimukt Jain v. Commissioner CGST & Anr.
   Delhi High Court · 2026-09-24 · W.P.(C) 10175/2025 · section 6(2)(b) CGST bars a second proceeding only on the same subject matter; ignoring hearing notices defeats a natural justice plea.
3. Managing Director, Queen Mira International School v. Union of India
   Madras High Court · 2026-09-24 · W.P.(MD) No. 27719 of 2026 · a section 74 GST notice to an unregistered person was quashed; the department must first follow section 63 and Form ASMT-14.
4. Syed Ahamed Ibrahim v. Assistant Commissioner (ST)
   Madras High Court · 2026-09-01 · W.P. No. 33980 of 2026 · a pre-deposit for a GST appeal stays recovery but does not lift a rule 86A credit block; a separate unblocking request must be decided.
5. L.S. Pacific Wood Tech Pvt. Ltd. v. Commercial Tax Officer
   Madras High Court · 2026-09-01 · W.P. No. 32615 of 2026 · a GST refund cannot be rejected as time-barred through a deficiency memo; the officer must issue a show-cause notice under rule 92(3).
6. Aparna Collection v. Union of India
   Delhi High Court · 2026-10-05 · W.P.(C) 3449/2026 with W.P.(C) 3501/2026 · dates on summary forms GST DRC-01 and DRC-07 do not by themselves make a section 74 notice or order time-barred; the dealer was sent to appeal.