Patna High Court Permits Statutory GST Appeal in Royal Bricks Works Case The Patna High Court granted M/s Royal Bricks Works liberty to challenge a GST demand order through an appeal under Section 107 of the BGST Act. The Court disposed of the writ petition without deciding objections relating to unsigned proceedings, denial of personal hearing, limitation and procedural irregularities.... https://gstindiaguide.com/royal-bricks-works-gst-appeal-patna-high-court-8-july-2026/

Rajasthan High Court Holds GST Not Payable on University Affiliation Fees The Rajasthan High Court has held that university affiliation is a statutory and regulatory function, not a taxable supply under the CGST Act. Affiliation fees are not taxable consideration and are, in any event, covered by the educational-services exemption under Entry 66 of Notification No. 12/2017.... https://gstindiaguide.com/rajasthan-high-court-no-gst-affiliation-fees-2-july-2026/

Karnataka High Court Upholds Common GST Show Cause Notice for Multiple Tax Periods The Karnataka High Court has upheld the validity of a common GST show cause notice issued under Section 74 for multiple tax periods. The Court set aside the Single Judge’s order and remanded the matter to the Adjudicating Authority, granting the taxpayer four weeks to submit objections.... https://gstindiaguide.com/karnataka-high-court-common-gst-show-cause-notice-section-74/

Delhi High Court Permits Seized GST Amount to Be Adjusted Against Appeal Pre-Deposit Website Post The Delhi High Court has permitted M/s Krishija Optics Limited to seek adjustment of Rs. 38.84 lakh seized during a GST search towards the mandatory pre-deposit for filing an appeal under Section 107 of the CGST Act, subject to payment of any remaining differential amount.... https://gstindiaguide.com/delhi-hc-gst-seized-amount-adjustment-appeal-pre-deposit/

Kerala High Court Directs Grant of GST ITC Benefit Under Section 16(5) The Kerala High Court directed reconsideration of input tax credit claimed by Zach Rubber Private Limited for March 2020. Since the return was filed on 17 November 2020, within the cut-off date prescribed under Section 16(5), denial of credit solely under Section 16(4) was set aside.... https://gstindiaguide.com/zach-rubber-kerala-high-court-gst-itc-section-16-5/

Madras High Court Allows Inverted Duty Refund Where Ancillary Inputs Attract Higher GST The Madras High Court has held that inverted duty refund cannot be denied merely because the principal input and output supply attract the same GST rate. Higher tax paid on chemicals, consumables, packing materials and other inputs may also result in refundable accumulated ITC under Section 54(3)(ii).... https://gstindiaguide.com/madras-high-court-gst-refund-multiple-inputs-vindhya-spinning-mills/

Punjab & Haryana High Court Applies Luxmi Traders Ruling on GST Portal Service The Punjab and Haryana High Court has applied the ruling in Luxmi Traders and reiterated that uploading a GST notice or adjudication order on the common portal alone may not constitute valid service unless acknowledged or acted upon by the taxpayer.... https://gstindiaguide.com/nexas-electrotech-gst-notice-portal-service-punjab-haryana-hc/

Supreme Court Upholds Section 16(2)(c) GST ITC Condition The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, confirming that input tax credit is conditional upon payment of tax by the supplier. The Court affirmed the Gujarat High Court’s judgment and dismissed the special leave petitions filed by Bhandari Scrap Traders and connected parties.... https://gstindiaguide.com/supreme-court-upholds-gst-itc-condition-bhandari-scrap-traders/