GST judgments · Batch 35

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

1. Hans Raj Kaushik, Proprietor, Kaushik Industries v. Union of India & Ors.
   Delhi High Court · 2026-10-13 · W.P.(C) 15157/2026 · for a penalty-only GST order, pre-deposit follows Gaurav Jain, and excluding the writ period from limitation is for the appellate authority.
2. Permender Singh v. Union of India & Ors.
   Calcutta High Court · 2026-10-14 · WPA No. 3350 of 2026 · GST penalty orders on two detained trucks passed 175 days late, beyond section 129(3), were quashed and the trucks released.
3. Bhagwan Tirthani v. Principal Commissioner, General Goods And Service Tax Commissionerate, Jaipur
   Rajasthan High Court · 2026-09-14 · D.B. Civil Writ Petition No. 2128/2025 · GST officers had no power under section 67(2) to seize Rs. 47,45,000 cash from a cigarette dealer's home; release was ordered with interest.