GST judgments · Batch 29

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

1. Om Shankar Metal v. Assistant Commissioner, CGST & Ors.
   Delhi High Court · 2026-10-09 · W.P.(C) 15708/2025 and CM APPL. 64316/2025 · a section 74 GST order challenged as passed ex parte, with a 100% penalty despite payment of tax, interest and 15% penalty, was left to appeal.
2. Shaurya Alloys Pvt. Ltd. v. State of Punjab and Another
   Punjab and Haryana High Court · 2026-10-01 · CWP-34296-2024 (O&M) and 423 connected writ petitions · section 16(2)(c) CGST is valid but cannot be applied mechanically to deny a purchaser input tax credit; fourteen guidelines were laid down.
3. Shreeji Steel v. State Tax Officer (1), Kutch Mobile Squad
   Gujarat High Court · 2026-10-01 · R/Special Civil Application No. 10249 of 2026 · a challenge to a section 130 confiscation order, said to breach rule 138B and natural justice, was dismissed; the remedy is an appeal.
4. Treco Wire India Private Limited v. Additional Commissioner Central Tax Delhi North & Ors.
   Delhi High Court · 2026-09-29 · W.P.(C) 583/2026 · a section 74 input tax credit order that named no suppliers and disclosed no fraud was set aside and remanded.
5. A.G. Enterprises v. Union of India & Anr.
   Delhi High Court · 2026-10-01 · W.P.(C) 9406/2025 and CM APPL. 39693/2025 · section 6(2)(b)'s bar on parallel GST proceedings needs the same subject matter, not a common supplier; the section 74 writ failed.
6. Shree Velu Builders Pvt. Ltd. v. State Tax Officer
   Madras High Court · 2026-10-05 · W.P. No. 38341 of 2026 and W.M.P. Nos. 43055 and 43057 of 2026 · GST cannot be levied on projected revenue from unbuilt blocks merely because plans were approved; set aside on a ₹50 lakh deposit and remanded.