GST judgments · Batch 27

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

1. Devi Electronics Pvt. Ltd. v. Commissioner, CGST Delhi South & Ors.
   Delhi High Court · 2026-10-01 · W.P.(C) 15557/2024 · the Commissioner could withhold an export refund under section 54(11) CGST while an anti-evasion investigation was pending.
2. Dhruv Medicos Pvt Ltd v. Deputy Commissioner, Central Gst Circle 5, Audit-I, Delhi & Ors.
   Delhi High Court · 2026-09-29 · W.P.(C) 10213/2025 · a section 74 GST notice issued after audit was left alone; objections go to the adjudicating authority, and the contempt notice was closed.
3. State Tax Officer v. Sree Amman Traders & connected matters
   Madras High Court · 2026-09-24 · W.A. No. 687 of 2026 with connected writ appeals · following Armour Security, State and Central officers are cross-empowered by section 6 CGST without notification; 22 appeals were remanded.
4. Ganga Medical Stores v. Deputy Commissioner of Commercial Taxes (Audit), DGSTO, Bidar & Anr.
   Karnataka High Court · 2026-09-18 · Writ Petition No. 202258 of 2026 (T-RES) · an ex parte GST order was set aside because the proprietor was pregnant, subject to a 10% deposit, with a fresh hearing from the reply stage.
5. LICHFL Care Homes Limited v. Director General Of Anti-Profiteering, Central Board Of Indirect Taxes And Customs & Ors.
   Delhi High Court · 2026-09-28 · W.P.(C) 13665/2026 · a ₹2.31 crore anti-profiteering order on a Bhubaneswar project was upheld; the remand method differed from that in Reckitt Benckiser.
6. Joydeb Karmakar @ Jaydeb Karmakar v. The Union of India & Ors
   Calcutta High Court · 2026-09-24 · WPA 10299 of 2026 · GST registration cancelled for not disclosing bank details under Rule 10A may be restored on proof of bona fides and payment of dues.
7. Kuldeep Goyal v. Union of India and Others
   Punjab and Haryana High Court · 2026-09-25 · CWP-31964-2026 (O&M) · arresting a taxpayer the morning after an appearance on the Court's own direction was prima facie an overreach and a breach of Article 21.
8. Jaiwanti v. UoI
   Delhi High Court · 2026-09-25 · W.P.(C) 7254/2025 · section 93 of the CGST Act lets penalty be determined against a legal representative after death; the Article 14 challenge failed.
9. Vertilink Media Solutions Private Limited v. Anti Evasion Branch & Ors.
   Delhi High Court · 2026-09-25 · W.P.(C) 13077/2026 · a ₹10.58 crore section 73 demand was not barred by earlier DGGI proceedings, as section 6(2)(b) needs the same subject matter.
10. V.P. Sugathan v. Travancore Devaswom Board
    Kerala High Court · 2026-10-08 · WP(C) NO. 42585 OF 2024 · a fee-collection contractor who paid GST on the bid could not add GST to the ₹50 fee fixed in the tender or claim it from the Devaswom Board.
11. The Alleppey Company Ltd. v. Assistant Commissioner & Anr.
    Kerala High Court · 2026-09-30 · WP(C) No. 30354 of 2024 · a GST show cause notice based on an audit note that only sought explanations, before findings under Rule 101(4), was quashed.