GST judgments · Batch 31

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

1. Bhagyoday Agro Industries v. Commissioner (Appeals), CGST & Central Excise & Ors.
   Bombay High Court · 2026-10-12 · Writ Petition No. 9256 of 2026 · a GST appeal rejected for pre-deposit shortfall without notice, though ₹1.5 crore had been deposited, was sent back for fresh hearing.
2. Gudla Vanaja and others v. Assistant Commissioner (ST)
   Telangana High Court · 2026-09-30 · W.P. No. 20397 of 2025 and batch (including W.P. Nos. 26393, 34129 and 34134 of 2025) · GST notices and orders authenticated and uploaded on the portal are valid without a visible signature, but not without a DIN or RFN.
3. Manoj Kumar Yadav v. State of U.P. and Another
   Allahabad High Court · 2026-10-06 · WRIT TAX No. 4061 of 2026 · a GST adjudication order passed after notice only on the portal, years after registration was cancelled, was set aside.
4. Laxmi Narayan Gupta v. State Of U.P And 3 Others
   Allahabad High Court · 2026-10-08 · WRIT TAX No. - 4103 of 2026 · refusing cross-examination of two officers for a wrong reason does not by itself require it; the taxpayer went to appeal with limitation waived.
5. The Commissioner of Central Tax v. M/s Jeans Knit Private Limited
   Karnataka High Court · 2026-09-16 · WRIT APPEAL NO. 966 OF 2026 (T-RES) · the Revenue's appeals against GST refund orders were time-barred, as limitation ran from issue and delay beyond one month cannot be condoned.